Document Content

DECISION No

DECISION No. 121/1999/QD-BTC OF OCTOBER 1st, 1999 PROMULGATING THE LIST OF LEGAL DOCUMENTS TO BE ANNULLED

THE MINISTER OF FINANCE

Pursuant to the Law on the Promulgation of Legal Documents of November 12, 1996;

Pursuant to the Government�s Decree No. 101/CP of September 23, 1997 detailing the implementation of a number of articles of the Law on the Promulgation of Legal Documents;

Pursuant to the Prime Minister�s Decision No. 355/TTg of May 28, 1997 on the establishment of the Government Steering Committee for Overall Revision and Systemization of Legal Documents and the Plan on the Overall Revision and Systemization of Legal Documents in 1997-1998;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on tasks, powers and organizational structure of the Ministry of Finance;

At the proposals of the Director of Financial Policies Department and the heads of the units under and attached to the ministry;

DECIDES:

Article 1.- To promulgate the list of legal documents, which had been issued by the Ministry of Finance by April 30, 1998, and have ceased to be effective, including 759 documents (the list is enclosed herewith).

Article 2.- This Decision takes effect 15 days after its signing.

Article 3.- The ministries, the ministerial-level agencies, the agencies attached to the Government, the People�s Committees of the provinces and centrally-run cities and the units under and attached to the Ministry of Finance shall have to implement this Decision.

Minister of Finance

NGUYEN SINH HUNG

LIST OF DOCUMENTS, ISSUED BY THE MINISTRY OF FINANCE BY APRIL 30, 1998, HAVING CEASED TO BE EFFECTIVE, ALREADY BEEN ABROGATED OR REPLACED

(Issued together with Decision No. 121/1999/QD-BTC of October 1, 1999)

Ordinal Form of Document�s Date of Extracted contents

number documents serial number issuance

I. TAX DOMAIN

1 Circular 46-TC/TNN 12/02/1977 On the implementation of agricultural tax

policies for land planted with long-term

industrial trees and fruit trees

2 Circular 12-TC/TNN 07/11/1977 Guiding the implementation of

agricultural tax exemption and/or

reduction policies in the northern

provinces and cities

3 Circular 226-TC/TNN 22/07/1978 Guiding the methods of agricultural tax

calculation, payment, exemption and/or

reduction for agricultural cooperatives

in the South

4 Circular 21-TC/TNN 04/11/1978 On the implementation of agricultural tax

exemption and/or reduction policies for areas

struck with crop failure due to typhoon

and flood

5 Circular 24-TC/TNN 26/12/1978 On the consolidation of Agricultural Tax Board

in communes of southern provinces and cities

6 Circular 10-TC/TNN 04/09/1979 On the collection of taxes on medical

organizations, collectives that grow and/or

process pharmaceuticals according to the

Government�s Resolution No. 266/CP

7 Decision of 270/TC/QD/ 08/12/1980 On the organizational structure of the Industrial

the Minister TCCB and Commercial Tax Department

of Finance

8 Circular 28-TC/TNN 27/10/1981 Guiding the determination of output for tax

calculation for one-crop fields turned

into two-crop ones

9 Circular 11-TC/TNN 31/03/1983 Guiding the implementation of the State

Council�s Ordinance and the Ministers

Council�s Decree on agricultural tax

10 Decision of 66-TC/TNN 05/07/1983 Providing temporary regulations on residential

the Minister land areas exempt from agricultural tax

of Finance

11 Decision of 258-TC/ 06/10/1983 On organizational structure of the State

the Minister QD/TCCB Collection Department under the Ministry

of Finance of Finance

12 Circular 31-TC/TQD 06/10/1983 Guiding the functions, tasks and organizational

structure of the State Collection and Financial

Management

13 Circular 49 TC/TNN 31/12/1983 Providing for agricultural tax apparatus

in financial agency of all levels

14 Circular 50/TNN 31/12/1983 On regime of reward, setting up and use of

agricultural tax reward fund

15 Circular 14/TNN 21/03/1984 Providing for the personnel of the Communal

Agricultural Tax Board and allowances regime

for communal tax officials

16 Circular 2-TC/TNN 01/02/1985 Guiding the reduction and/or exemption of

agricultural tax for war invalids� and martyrs�

families facing many difficulties

17 Circular 35-TC/TNN 28/10/1986 Guiding the organization of agricultural tax

collection and payment in agricultural products

18 Decision of 442-TC/ 31/12/1986 Restructuring the Industrial and

the Minister TCCB Commercial Tax Department

of Finance

19 Circular 31-TC/CTN 15/05/1987 Providing for the handling of cases where

industrial and commercial tax vouchers are lost

20 Decision of 275-TC/TCT 31/08/1987 On the unified issuance, management and use

the Minister of fine tickets, fine collection receipts in

of Finance administrative sanctions against acts of

violating laws

21 Circular 75-TC/CTN 29/12/1987 Implementing the Ministers Council�s

Decree No. 222/HDBT of December 5, 1987

on registration and certification fees

22 Circular 05-TC/TCT 03/02/1988 Guiding the Minister Council�s Decree No.

09/HDBT on slaughtering tax

23 Circular 04-TC/TCCB 03/03/1989 Guiding the implementation of the Ministers

Council�s Decision No. 156-HDBT on

organization of the State collection and

taxes apparatus in financial agency of all levels

24 Circular 06/TC/CTN 16/03/1989 Guiding the tax collection and payment

applicable to foreign-invested enterprises and

foreign parties to business cooperation

contracts

25 Circular 09/TC/TNN 20/04/1989 Guiding the organization of collection,

payment, settlement, management and use of

agricultural tax paddy

26 Circular 10/TC/CTN 20/04/1989 Regime of collection from underground gold

exploitation by collectives and individuals

27 Circular 17-TC/TCDN 23/05/1989 On collection and payment of fees for

applications consideration and business

fees applicable to foreign-invested cases

28 Circular 19-TC/CTN 05/06/1989 On management of tax collection from

economic establishments of Ho Chi Minh

Communist Youth Union

29 Circular 20-TC/CTN 06/06/1989 Implementing the Ministers Council�s

Ordinance and Decree amending and

supplementing a number of articles of the

Ordinance on industrial-commercial tax and

goods tax

30 Circular 21-TC/TNN 14/06/1989 Guiding the settlement of agricultural tax debt

and two-way economic contract paddy debt

31 Circular 23-TC/TNN 17/06/1989 Guiding the implementation of the State Council�s

Ordinance and the Ministers Council�s Decree

No. 52/HDBT on agricultural tax

32 Circular 61-TC/TNN 22/12/1989 Guiding the collection of agricultural tax

in cash

33 Circular 61-TC/TCT 01/03/1990 Providing for the adjustment of land grades for

agricultural tax calculation for the 1990-1994

period

34 Circular 16-TC/TCT 13/03/1990 Guiding the implementation of the Ministers

Council�s Decree No. 61/HDBT

35 Circular 18-TC/TCT 17/03/1990 Guiding the implementation� on one-year

agricultural tax exemption according to

President Ho Chi Minh�s Testament

36 Circular 23-TC/TCT 26/05/1990 Guiding the tax calculation, tax-set

establishment and agricultural tax

collection applicable to rubber companies

37 Circular 43-TC/TCT 26/09/1990 Guiding in details the agricultural tax policies

for socio-economic development in

mountainous areas

38 Circular 45-TC/TCT 04/10/1990 Guiding the implementation of the Turnover

Tax Law

39 Circular 47-TC/TCT 04/10/1990 Guiding the implementation of the Profit

Tax Law

40 Circular 46-TC/TCT 04/10/1990 Guiding the implementation of the Special

Consumption Tax Law

41 Circular 52-TC/TCT 08/11/1990 Guiding the implementation of additional

profit tax rates

42 Circular 56-TC/TCT 23/11/1990 Guiding the implementation of Agricultural

Tax Ordinance applicable to agricultural State-

owned farms, forestry farms, stations

and/or farms

43 Circular 60-TC/TCT 05/12/1990 Guiding the implementation of Decree No.

390/HDBT of November 10, 1990

44 Circular 13-TC/TCT 28/02/1991 Guiding the implementation of the Ministers

Council�s Decree No. 22/HDBT of January

24, 1991

45 Circular 13-TC/TCT 28/02/1991 Guiding the implementation of the Ministers

Council�s Decree No. 22/HDBT of November

24, 1991 on capital collection and use

46 Circular 22-TC/TCT 22/04/1991 Guiding the implementation of Income Tax

Ordinance applicable to high-income earners

47 Circular 23-TC/TCT 23/04/1991 Guiding the implementation of tax policies

applicable to aquacultural activities

48 Circular 24-TC/TCT 24/04/1991 Guiding the implementation of Directive No.

79/CT on strict observance of agricultural tax

exemption according to President Ho Chi

Minh�s Testament

49 Circular 43-TC/TCT 13/08/1991 Guiding the implementation of Decision No.

203/HDBT of June 29, 1991 on turnover tax,

profit tax and special consumption tax

50 Circular 54-TC/TCT 01/10/1991 Guiding the collection of regulated additional

income amounts from Vietnamese officials

and employees working at Vietso Petro

joint-venture

51 Circular 55-TC/ 01/10/1991 Guiding the implementation of tax regulations

TCT/TT applicable to foreign-invested enterprises and

foreign parties to business cooperation

contracts on the basis of the Law on Foreign

Investment

52 Circular 59-TC/TCT 02/11/1991 Guiding the implementation of the Ministers

Council�s Decree No. 325/HDBT on turnover

tax and special consumption tax

53 Circular 60-TC/TCT 02/11/1991 Guiding the collection of regulated additional

income amounts from Vietnamese officials and

employees working for international

organizations or foreign agencies in Vietnam,

who are under the management of the Service

Department of Diplomatic Missions

54 Circular 61-TC/TCT 08/11/1991 Guiding the collection of fees for granting of

business registration certificates for private

enterprises and companies

55 Circular 64-TC/TCT 12/11/1991 Guiding the implementation of the State

Council�s Resolution No. 473/NQ-HDNN8

and the Ministers Council�s Decree No. 326-

HDBT of October 19, 1991 on the excise

56 Circular 70-TC/TCT 29/11/1991 Providing additional guidance on the collection

of fees for granting business registration

certificates for private enterprises and

companies

57 Circular 73-TC/TCT 10/12/1991 Guiding the implementation� on the

agricultural tax work in late 1991 and 1992

58 Circular 06-TC/TCT 26/03/1992 Guiding the collection of regulated additional

income amounts from Vietnamese employees

working for international organizations or

foreign agencies in Vietnam

59 Circular 07-TC/TCT 30/03/1992 Guiding the fulfillment of tax obligations

by foreign sub-contractors engaged in

production/business activities under oil and

gas production-sharing contracts in Vietnam

60 Circular 10-TC/TCT 14/04/1992 Guiding the adjustment of pecuniary levels

in income tax index applicable to high-income

earners

61 Circular 21-TC/TCT 18/06/1992 Guiding the implementation of Decree No.

29/HDBT on the establishment of tax

books and collection of agricultural tax on

farmers� households

62 Circular 30-TC/TCT 18/07/1992 Guiding the fulfillment of tax obligations

by foreign organizations and individuals

engaged in production/business activities in

Vietnam not in the investment forms prescribed

by the Law on Foreign Investment

63 Circular 35-TC/TCT 31/07/1992 Guiding in details the implementation

of Decree No. 52/HDBT and Decree No.

19/HDBT on agricultural tax reduction or

exemption

64 Circular 51-TC/TCT 01/10/1992 Guiding the implementation of regulations on

land, water, sea surfaces rentals in the Ministry

of Finance�s Decision No. 210a-TC/VP of

April 1, 1990

65 Circular 53-TC/TCT 06/10/1992 Guiding the prices for the collection of

agricultural tax in cash instead of paddy and

other agricultural products

66 Circular 58-TC/TCT 14/10/1992 Guiding the implementation of tax policies

applicable to State enterprises, State agro-

industrial enterprises

67 Circular 59-TC/TCT 15/10/1992 Regular vouchers enclosed with imported

goods being circulated on domestic markets

68 Circular 89-TC/TCT 31/12/1992 Guiding the implementation of the Prime

Minister�s Decision No. 110/TTg

69 Circular 07-TC/TCT 19/01/1993 Guiding the fulfillment of financial obligations

by foreign-invested banks in Vietnam

70 Circular 11-TC/TCT 24/02/1993 Guiding the implementation of Decree No.

01/CP on sanctions against administrative

violations in tax domain

71 Circular 29-TC/TCT 01/04/1993 Guiding the implementation of the National

Assembly Standing Committee�s Resolution

No. 32-NQ/UBTVQH9 and the Government�s

Decree No. 16/CP of March 23, 1993

72 Circular 35-TC/TCT 04/05/1993 Guiding the treatment of agricultural tax debts

in 1989 and 1990

73 Decision of 326/TC/ 02/06/1993 Amending the index of minimum prices for

the Minister QD/TCT import tax calculation

of Finance

74 Circular 48-TC/TCT 30/06/1993 Guiding the implementation of regulations on

profit tax rates and profit tax exemption

and/or reduction applicable to foreign-invested

projects

75 Circular 51-TC/TCT 03/07/1993 Guiding the implementation of tax regulations

applicable to foreign-invested enterprises and

foreign parties to business cooperation

contracts on the basis of the Law on Foreign

Investment

76 Circular 71-TC/TCT 25/08/1993 Amending and supplementing the Ministry of

Finance�s Circular No. 29/TC/TCT of April 1,

1993

77 Circular 73A-TC/TCT 30/08/1993 Detailing the implementation of Turnover Tax

Law and the Law amending and

supplementing a number of articles of Turnover

Tax Law

78 Circular 74A-TC/TCT 31/08/1993 Guiding the implementation of the Government�s

Decree No. 56/CP on special consumption tax

79 Decision of 718-TC/ 21/10/1993 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

80 Circular 88-TC/TCT 08/11/1993 Additional regulations on handling of

goods circulated on the markets without

adequate dossiers proving that they are

managed by tax agencies

81 Circular 90-TC/TCT 10/11/1993 Guiding a number of points on tax policies

applicable to joint-venture banks and foreign

bank affiliates in Vietnam

82 Circular 11-TC/TCT 22/02/1994 Additional regulations on land, water,

sea surfaces rentals applicable to minerals

exploration projects in Circular No. 102-

TC/TCT of November 10, 1993 on tax policies

applicable to joint-venture banks and foreign

bank affiliates in Vietnam

83 Decision of 353-TC/ 22/04/1994 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

84 Circular 47-TC/TCT 01/06/1994 Consideration of import tax exemption for

foreign-invested enterprises

85 Circular 52-TC/TCT 15/06/1994 Sanctions against late payment of export and

import tax

86 Decision of 623-TC/ 23/07/1994 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

87 Decision of 624-TC/ 26/07/1994 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

88 Circular 73-TC/TCT 01/09/1994 Guiding the implementation of Article 4 of

Decision No. 280/TTg on export tax

and import tax Index

89 Circular 79-TC/TCT 01/10/1994 Vouchers regime applicable to goods circulated

on roads

90 Decision of 1104-TC/ 04/11/1994 Annulling Item d, Point 1, Section III of the

the Minister TCT/QD Ministry of Finance�s Circular No. 11/TC/TCT

of Finance of February 22, 1994 on sanctions against

administrative violations in tax domain

91 Circular 99-TC/TCT 21/11/1994 Implementation of the Government�s Decree

No. 180/CP of November 7, 1994 on the

excise

92 Circular 102-TC/TCT 30/11/1994 Guiding the treatment of illicit import of

motorcycles into Vietnam

93 Circular 114-TC/TCT 16/12/1994 Guiding the implementation of the

Government�s Decree No. 182/CP of

November 10, 1994 on turnover tax

94 Circular 09-TC/TCT 24/01/1995 Handling of unpaid debts of export and import

tax and sanctions against late payment of

import and export tax

95 Decision of 143-TC/ 23/02/1995 Amending the index of minimum prices for

the Ministry TCT/QD import tax calculation

of Finance

96 Circular 20-TC/TCT 16/03/1995 Consideration of import tax exemption

for foreign investment forms

97 Circular 23-TC/TCT 21/03/1995 Handling of illicit import of cars and motor

cycles in the army

98 Decision of 234-TC/ 29/03/1995 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

99 Circular 27-TC/TCT 30/03/1995 Guiding the implementation of the

Government�s Decree No. 05/CP of January 20,

1995 on income tax on high-income earners

100 Decision of 317-TC/ 15/04/1995 Amending the index of minimum prices for

the Minister TCT/QD import tax calculation

of Finance

101 Circular 40-TC/TCT 25/05/1995 Amending and supplementing a number of

points in the Ministry of Finance�s Circular No.

73A-TC/TCT

102 Decision of 904-TC/ 15/08/1995 Amending the export and import tax index

the Minister TCT/QD

of Finance

103 Decision of 1036-TC/ 23/09/1995 Amending the export and import tax index

the Minister TCT/QD

of Finance

104 Decision of 1081-TC/ 11/10/1995 Amending the export and import tax index

the Minister TCT/QD

of Finance

105 Decision of 1187-TC/ 20/11/1995 Amending the index of minimum prices at the

the Minister TCT/QD border-gates for import tax calculation

of Finance

106 Decision of 1324-TC/ 21/12/1995 Amending the export and import tax index

the Minister TCT/QD

of Finance

107 Circular 94-TC/TCT 22/12/1995 Guiding the order, procedures and

competence for considering tax exemption

and/or reduction according to Domestic

Investment Promotion Law

108 Decision of 1400-TC/ 29/12/1995 Amending the index of minimum prices at

the Minister TCT/QD border-gates for import tax calculation

of Finance

109 Decision of 397-TC/ 19/04/1996 Amending the export and import tax index

the Minister TCT/QD

of Finance

110 Decision of 659A-TC/ 25/07/1996 Amending the export and import tax index

the Minister TCT/QD

of Finance

111 Circular 45-TC/TCT 01/08/1996 Guiding the implementation of the

Government�s Decree No. 22/CP of April 17,

1996 on sanctions against administrative

violations in tax domain

112 Decision of 684-TC/ 08/09/1996 Amending the export and import tax index

the Minister TCT/QD

of Finance

113 Decision of 856-TC/ 11/9/1996 Amending the export and import tax index

the Minister TCT/QD

of Finance

114 Decision of 975-TC/ 29/10/1996 Amending the index of minimum prices at

the Minister TCT/QD border-gates for import tax calculation

of Finance

115 Decision of 542-TC/ 06/12/1996 Amending the export and import tax index

the Minister TCT/QD

of Finance

116 Decision of 320-TC/ 05/07/1997 Amending the export and import tax index

the Minister TCT/QD

of Finance

117 Decision of 590-TC/ 15/08/1997 Amending the export and import tax index

the Minister TCT/QD

of Finance

118 Circular 88/1997/ 17/12/1997 Rice export tax rates in northern provinces

TT-BTC

119 Circular 92/1997/ 25/12/1997 Guiding the amendments and supplements to

TT-BTC the Ministry of Finance�s Circular No. 73-

TC/TCT of October 20, 1997 guiding invoices

and vouchers regime applicable to goods

circulated on markets

120 Circular 13/1998/ 05/02/1998 Guiding the collection and remittance of the

TT-BTC import petrol and oil surcharge into the State

budget

121 Circular 37/1998/ 28/03/1998 Guiding the collection and remittance of the

TT-BTC import petrol and oil surcharge into the State

budget

II. ADMINISTRATIVE AND NON-BUSINESS SECTOR

122 Circular 14-TC/HCVX 10/08/1976 Stipulating allowance regime applicable

to State officials and employees who are sent

on domestic working missions

123 Circular 13-TC/HCVX 18/11/1977 On settlement of funding for the Socialist

transformation of agricultural production

in southern provinces

124 Circular 2-TC/HCVX 04/03/1978 On management of spendings in the work of

boundaries demarcation and border-markers

installation

125 Circular 21-TC/HCVX 18/12/1979 Guiding the implementation of the Government

Council�s decision on settlement of loans from

people�s households during resistance wars

126 Circular 5-TC/HCVX 28/01/1980 Stipulating allowance regime for State

officials and employees who are sent on

domestic working missions

127 Circular 24-TC/HCVX 16/12/1980 Guiding financial management of production

activities generating income in universities,

colleges and intermediate vocational training

schools

128 Circular 28-TC/HCVX 29/12/1980 Adding allowance regime for State officials

and employees who are sent on domestic

working missions

129 Circular 5-TC/HCVX 23/03/1981 Guiding the implementation of regime of

payment for annual leave travel tickets to State

officials, workers and employees

130 Circular 37-TC/GTBD 22/12/1981 Guiding the sale and payment for monthly

bus tickets for State officials and employees or

students who daily go to work or to schools

131 Circular 5-TC/HCVX 06/03/1982 Guiding the implementation of the Ministers

Council�s Resolution on stepping up the

practice of thrift

132 Circular 11-TC/HCVX 06/04/1982 On allowance regime in support of farmers

133 Circular 12-TC/HCVX 08/04/1982 Amending and supplementing a number of

points regarding allowance regime for State

officials and employees who travel abroad on

working missions

134 Circular 15-TC/HCVX 19/07/1982 Adjusting funding levels for labor recruitment

135 Circular 26-TC/HCVX 27/10/1982 Guiding the implementation of the 1982 on-the-

spot allowance regime

136 Circular 30-TC/HCVX 11/11/1982 Regime of allowance spending on physical

training and sport activities

137 Circular 2-TC/HCVX 31/01/1983 Stipulating allowance regime for State

officials and employees who are sent on

domestic working missions (working-

trip allowances)

138 Circular 3-TC/HCVX 08/02/1983 Guiding the accounting of provisional

allowances for State officials and

employees by Decision No. 8/HDBT and

Decision No. 09/HDBT of January 19, 1983

139 Circular 12-TC/HCVX 14/04/1983 Regime of profit distribution by

Decision No. 146/HDBT of August 25, 1982

applicable to producers of books, newspapers,

publications, journals, reviews

140 Circular 13-TC/HCVX 10/04/1983 Stipulating costumes and costumes leasing

regime applicable to State officials who travel

abroad on working missions or study tours

141 Circular 17-TC/HCVX 29/06/1983 Guiding the payment of allowance of 30% of

salary by Decision No. 59/HDBT

and Decision No. 60/HDBT

142 Circular 18-TC/HCVX 16/07/1983 Stipulating the responsibility allowance regime

for directors, program management board

members and managers of key State scientific

and technical research projects

143 Circular 19-TC/HCVX 23/07/1983 Stipulating the average spending level per one

pupil of all grades

144 Circular 21-TC/HCVX 17/08/1983 Additional regulations on criteria for costumes

leasing to officials who travel abroad on short

working missions or study tours, already

provided with costumes by foreign parties

145 Circular 29-TC/HCVX 30/09/1983 Guiding the regime of 1983 summer vacation

and convalescence allowances for administrative and non-business officials and employees

146 Circular 30-TC/HCVX 06/10/1983 Stipulating allowance levels for children sent to

State kindergartens

147 Circular 32-TC/HCVX 10/10/1983 On spending regime for officials who travel on short

working missions sponsored by international

organizations

148 Circular 40-TC/HCVX 21/11/1983 Providing for drinking water regime

149 Circular 43-TC/HCVX 09/12/1983 Stipulating costumes allowance regime for

officials who take care of their own costumes

for their short working missions or study tours

abroad

150 Circular 25-TC/HCVX 21/06/1984 Stipulating spending regime for reception of

foreign specialists who work in Vietnam

151 Circular 31-TC/HCVX 22/08/1984 Amending the levels of allowances for officials

and employees who are sent on domestic working

missions

152 Circular 34-TC/HCVX 27/08/1984 Guiding the spendings on difficulty allowances

of 50%, 70% of new principal wage level,

allowances level according to Article 3 of

Decision No. 109/HDBT of August 23, 1984

153 Circular 40-TC/HCVX 15/10/1985 Regime of receiving guests

154 Circular 37-TC/HCVX 19/10/1985 Providing for spending regime, criteria for

domestic guests reception by

administrative and non-business agencies and

production-business units

155 Circular 38-TC/HCVX 19/10/1985 Drinking water regime for officials and employees

156 Circular 46-TC/HCVX 26/12/1985 Regime of working-trip allowances for State

officials and employees who are sent on domestic

working missions

157 Circular 20-TC/HCVX 10/05/1985 Stipulating the spending regime for conferences

at each level throughout the country

158 Circular 1-TC/HCVX 08/01/1986 Stipulating the annual leave travel fees for officials

and employees

159 Circular 9-TC/HCVX 12/07/1986 Amending levels of spendings on domestic guests

reception by administrative and non-business

agencies and production-business units

160 Circular 13-TC/HCVX 01/08/1986 Supplementing the regime of annual leave travel

fee allowances for officials and employees

161 Circular 14-TC/HCVX 02/08/1986 Amending levels of spendings on working-trip

allowances for State officials and employees

who are sent on domestic working missions

162 Circular 15-TC/HCVX 02/08/1986 Amending allowance regime for State officials

and employees who are sent to attend short-

term training courses or fostering

courses of 4 months or less

163 Circular 19-TC/HCVX 19/08/1986 Amending monthly average per-child spending

level for State-run kindergartens

164 Circular 20-TC/GTBD 20/08/1986 Guiding the implementation of regimes of

profit distribution and enterprise fund setting up

applicable to Civil Aviation Administration

of Vietnam

165 Circular 22-TC/GTBD 27/08/1986 Guiding the regimes of profit distribution and

enterprise fund setting up applicable to

provincial/municipal post offices

166 Circular 24-TC/HCVX 04/09/1986 Adjusting levels of spendings on conferences at

each level in the whole country

167 Circular 37-TC/TNVT 07/11/1986 Guiding the adjustment of cost-of-living

allowance levels for foreign specialists paid by

Vietnam

168 Circular 40-TC/HCVX 24/11/1986 Guiding the implementation of collection,

spending and management of house rentals,

electricity and water supply surcharges

applicable to officials and employees who rent

houses of the State and are supplied with

electricity and water by the State

169 Circular 44-TC/HCVX 03/12/1986 Guiding the regimes of profit distribution and

enterprise fund setting up in the publishing

sector

170 Circular 5-TC/CDTC 10/01/1987 Guiding the implementation of year-end

bonuses for State officials and employees and

armed forces

171 Circular 14-TC/HCVX 03/03/1987 Adjusting the levels of spendings on working-

trip allowances for officials, workers and

employees who are sent on domestic working

missions

172 Circular 15-TC/HCVX 07/03/1987 Stipulating the levels of spendings on drinking

water in working hours for officials, workers

and employees of State agencies and

enterprises

173 Circular 16-TC/HCVX 07/03/1987 Adjusting the levels of spendings on conferences

at each level throughout the country

174 Circular 21-TC/HCVX 12/03/1987 Stipulating the allowance regime for State

officials, workers and employees who attend

short-term fostering courses of 4 months or less

175 Circular 36-TC/GTBD 28/06/1987 Guiding the regime of travel fee allowances

176 Circular 37-TC/HCVX 06/07/1987 Guiding the price-subsidy for canned milk

labeled "Thong Nhat"

177 Circular 49-TC/HCVX 19/10/1987 Adjusting the levels of spendings on branch-

conferences at each level throughout the country

178 Circular 51-TC/VX 22/10/1987 Adjusting levels of allowances applicable to

State workers and employees who are sent to

attend short-term professional training,

fostering courses of 4 months or less

179 Circular 52-TC/HCVX 22/10/1987 Adjusting levels of spending on drinking water

in working hours for State officials, workers

and employees

180 Circular 53-TC/VX 23/10/1987 Adjusting working-trip allowance regime for

State officials, workers and employees who are

sent on domestic working missions

181 Circular 58-TC/HCVX 06/11/1987 Supplementing and amending the regime for

officials who go abroad on short working

missions

182 Circular 67-TC/HCVX 28/11/1987 Guiding the inventory and handling of assets

inventory results at zero hour of January 1,

1988 in administrative and non-business sector

183 Circular 1-TC/CDTC 02/01/1988 Guiding the implementation of 1987 year-end

bonuses for workers and employees in

administrative and non-business sector and

armed forces

184 Circular 2-TC/TNVT 21/01/1988 Guiding the price-subsidy for 6 goods items

sold at quantitative limits to workers and

employees and armed forces� men

185 Circular 3-TC/TNVT 29/01/1988 Price-subsidy for kerosene for lighting

under the Ministers Council�s decision

186 Circular 4-TC/HCVX 29/01/1988 Price-subsidy for canned milk

187 Circular 15-TC/HCVX 05/05/1988 Guiding the implementation of the Ministers

Council Chairman�s Directive No. 66/CT of

March 16, 1988 on ending the payment of

State loans from people during the two

resistance wars against the French colonialists

and the American imperialists

188 Circular 25-TC/HCVX 06/01/1988 Adjusting working-trip allowance regime for

State officials and employees who are sent

on domestic working missions

189 Circular 186-TC/HCVX 01/10/1988 Guiding the repayment of debts owed to people

during the two resistance wars against

the French colonialists and the American

imperialists

190 Circular 43-TC/NLTL 22/10/1988 Guiding the price-subsidy under the Ministers

Council�s Decision No. 150/HDBT of

September 29, 1988 for sale price of long-grain

rice in provinces and cities

191 Circular 44-TC/HCVX 24/10/1988 Providing for regime of spendings on

conferences at all levels in the whole country

192 Circular 48-TC/HCVX 04/11/1988 Providing for working-trip allowance regime

for State officials and employees who are sent

on domestic working missions

193 Circular 51-TC/VP 19/12/1988 Providing additional guidance on price subsidy

for rationed goods items for dependents of State

officials and employees, armed forces and

social policy beneficiaries

194 Circular 52-TC/HCVX 20/12/1988 On the temporary regulations on financial

management regime for mass organizations

and associations

195 Circular 14-TC/HCVX 02/08/1989 Adjusting levels of spendings on working-trip

allowances for State officials and employees

who are sent on domestic working missions

196 Circular 14-TC/HCVX 06/03/1990 On the temporary regulations on financial

spending management regime applicable to

the State Treasury system

197 Circular 10-TC/HCVX 26/02/1991 Providing for regime of spendings on

conferences at all levels in the whole country

198 Circular 9-TC/HCVX 26/02/1991 Providing for working-trip allowance regime

for State officials and employees who are sent

on domestic working missions

199 Circular 20-TC/HCVX 11/04/1991 Providing for levels of spendings on drinking

water in working hours for officials, workers

and employees of State agencies and

enterprises

200 Circular 21-TC/HCVX 20/04/1991 Providing for allowance regime for State

officials, workers and employees who are sent

to attend short-term training and fostering

courses of 4 months or less

201 Circular 32-TC/HCVX 29/05/1991 Guiding the deductions for remittance to Trade

Unions� funds

202 Circular 15-TC/HCVX 19/05/1992 Guiding the approval of annual final account

settlement for administrative and non-business

units

203 Circular 82-TC/HCVX 15/12/1992 Guiding the method of contribution of and

accounting of deductions for payment of health

insurance by enterprises, administrative and

non-business units, mass organizations and

associations

204 Circular 26-TC/HCVX 29/03/1993 Additional guidance on regime of collecting

fees for granting passports and certificates of

all kinds for foreigners and Vietnamese citizens

regarding their exit, entry and residence

205 Circular 55-TC/HCVX 08/07/1993 Guiding the implementation of the Prime

Minister�s Derective No. 6/TTg of January 5,

1993 on the thorough practice of thrift and

overcoming the wasteful use of public funds

206 Circular 5-TC/HCVX 13/01/1994 Provisional guidance on collection of

5% of wage for social insurance fund managed

by Vietnam Labor Confederation

207 Circular 9-TC/HCVX 17/02/1994 Providing for working-trip allowance regime

for State officials and employees who are sent

on domestic working missions

208 Circular 14-TC/HCVX 28/02/1994 Guiding the approval of annual final account

settlement for administrative and non-business

units

209 Circular 29-TC/HCVX 02/04/1994 Providing for regime of spendings on

conferences at all levels in the whole country

210 Circular 56-TC/HCVX 30/06/1994 Providing for regime of spendings on foreign

guests reception

211 Circular 58-TC/HCVX 04/07/1994 Guiding the management of fund for the

prostitution prevention and fight program

212 Circular 62-TC/HCVX 27/07/1994 Guiding the management of budget of Science,

Technology and Environment sector

213 Directive of 112-TC/HCSN 10/12/1994 Providing for financial regime applicable to

the Minister General Department of Investment and

of Finance Development

214 Circular 63-TC/HCSN 07/08/1995 Providing for regime of spendings on

conferences

215 Circular 69-TC/HCSN 20/09/1995 Guiding the amendments and supplements to

point A, point B of Section II, Part II of the

Ministry of Finance�s Circular No. 63 TC/HCSN of August 7, 1995

216 Circular 79-TC/HCSN 04/11/1995 Guiding the allowances, management and final

account settlement of 1995 funding for

overcoming flood consequences

217 Circular 86-TC/HCSN 22/11/1995 Guiding the hand-over of social insurance

organizations� assets managed by Vietnam

Labor Confederation and the Labor, War

Invalids and Social Affairs sector to Vietnam

Social Insurance

218 Circular 46-TC/HCVX 26/12/1995 Working-trip allowance regime for State officials

and employees who are sent on domestic

working missions

219 Circular 20-TC/HCSN 01/04/1996 Stipulating the regime of financial revenue,

expenditure and management for 1996

traditional sport games conferences

220 Circular 41-TC/HCSN 30/07/1996 Stipulating the regime of management of

financial revenues-expenditures applicable to

1996 National "Phu Dong" Games

III. PUBLIC PROPERTY MANAGEMENT DOMAIN

221 Decision of 210a-TC/VP 04/01/1990 Issuing the Regulation on land, water and sea

the Minister surfaces rentals applicable to foreign

of Finance investment forms in Vietnam

222 Circular 70-TC/TCT 05/12/1992 Guiding the handling of confiscated goods

223 Circular 103-TC/TCT 22/12/1993 Guiding the handling of goods being material

evidences of administrative violations in tax

field, abandoned by goods owners or with

unidentified owners

224 Circular 11-TC/TCT 22/02/1994 Providing additional guidance on the

implementation of regulations on land, water

and sea surfaces rentals applicable to minerals

exploration projects

225 Circular 702-TC/TCT 28/03/1994 Guiding the handling of confiscated cars

226 Circular 64-TC/QLCS 09/08/1995 Guiding the implementation of general

inventory of cars under the Prime Minister�s

Directive No. 368/TTg of June 22, 1995

227 Circular 80/1997/ 07/11/1997 Guiding the regime of management and use of

TT/BTC money collected from the anti-smuggling

activities

IV. STATE BUDGET MANAGEMENT DOMAIN

228 Circular 16-TC/QLNS 13/11/1976 Guiding the closing of 1976 State budget

revenue-expenditure book

229 Circular 17-TC/QLNS 13/11/1976 Guiding the making of 1976 State budget

general final account settlement

230 Circular 14-TC/QLNS 25/11/1977 Guiding the closing of 1977 State budget

revenue-expenditure book

231 Circular 16-TCQLNS 15/12/1977 Guiding the implementation of regulations on

penalties for slight breach in the financial field

232 Circular 1-TC/QLNS 01/01/1978 Guiding the making of 1977 State budget

general final account settlement

233 Circular 19-TC/QLNS 03/10/1978 Guiding the elaboration of 1979 budget estimates

234 Circular 23-TC/QLNS 18/12/1978 Guiding the making of 1979 State budget

general final account settlement

235 Circular 3-TC/QLNS 06/01/1979 Providing additional guidance on budget

collection regime applicable to provinces and

centrally-run cities

236 Circular 8-TC/QLNS 31/05/1979 Guiding the implementation of Resolution No.

108/CP applicable to district level

237 Circular 4-TC/QLNS 26/01/1980 Guiding the making of 1979 budget final

account settlement

238 Circular 19-TC/QLNS 11/12/1980 Guiding the closing of 1979 State budget

revenue-expenditure book

239 Circular 2-TC/QLNS 12/02/1981 Providing for and guiding the encouragement

of cigarette-related collection and remittance

forwarded to Central level to the local budget

240 Circular 6-TC/QLNS 31/03/1981 Guiding the making of 1980 general budget

final account settlement by central level

drafting units

241 Circular 7-TC/QLNS 25/04/1981 Guiding the remittance and accounting of

foreign currency collections from State and

overseas Vietnamese embassies and

representations

242 Circular 15-TC/NSNN 29/06/1981 Guiding the supplements to the 1981 State

budget index

243 Circular 20-TC/QLNS 19/09/1981 Guiding the implementation of the Ministers

Council�s decision on the inventory of unsold

goods and materials by October 1, 1981

244 Circular 26-TC/NSNN 21/10/1981 Guiding the supplements to State budget index

245 Circular 32-TC/QLNS 19/11/1981 Guiding the making of 1981 State budget

final account settlement

246 Circular 34-TC/NSNN 05/12/1981 Guiding the closing of the 1981 State budget

book

247 Circular 4-TC/NSNN 08/02/1982 Guiding the elaboration of the 1982 budget

plan

248 Circular 18-TC/NSNN 04/08/1982 Guiding the elaboration of the 1983 budget

plan

249 Circular 19-TC/NSNN 06/08/1982 Guiding the regulation of salt for communal

budget

250 Circular 33-TT/NSNN 10/12/1982 Guiding the closing of year-end budget

revenue-expenditure books

251 Circular 35-TC/NSNN 21/12/1982 Guiding the supplements to 1983 State budget

index

252 Circular 44-TC/NSDP 20/12/1983 Guiding the supplements to elaboration

of 1984 State budget estimates for provinces,

cities and attached special zones

253 Circular 8-TC/NSDP 07/03/1984 Guiding the regulation of agricultural, salt,

industrial, commercial taxes for ward/

communal budgets

254 Circular 17-TC/NSDP 02/04/1984 Guiding the regime of contribution and

encouraged payment of agricultural products

255 Circular 20-TC/NSNN 27/04/1984 Guiding the supplements to State budget

index

256 Circular 26-TC/NSDP 29/06/1984 Guiding the implementation of the Ministers

Council�s Resolution No. 138/HDBT

on the improvement of decentralized budget

management regime applicable to district level

257 Circular 35-TC/NSNN 18/09/1984 Guiding the elaboration of 1985 financial and

budget plans

258 Circular 39-TC/NSDP 28/09/1984 Guiding the implementation of the Ministers

Council�s Resolution No. 138/HDBT

on the State budget

259 Circular 1-TC/NSNN 25/01/1985 Guiding the elaboration of 1985 State budget

and financial plans under the Party Central

Committee�s Resolution VII

260 Circular 3-TC/NSNN 22/02/1985 Guiding the supplements to State budget

index

261 Circular 29-TC/NSNN 27/07/1985 Guiding the supplements to State budget

index

262 Circular 33-TC/NSNN 27/09/1985 Guiding the report on budget revenues-

expenditures in the first 9 months and the

estimates thereof in the last 3 months of 1985

263 Circular 34-TC/NSNN 27/09/1985 Guiding the settlement of budget accounting

tasks after the date of bank-notes changing and

issuing new bank-notes

264 Circular 39-TC/NSNN 05/11/1985 Guiding the supplements to State budget

index

265 Circular 02-TC/NSNN 10/03/1986 Guiding the supplements to State budget

index

266 Circular 30-TC/NSNN 13/10/1986 Guiding the elaboration of 1987 financial plans

and budget estimates

267 Circular 41-TC/NSNN 25/11/1986 Guiding the supplements to State budget index

268 Circular 4-TC/NSNN 10/01/1987 Guiding the supplements to State budget index

269 Circular 11-TC/NSNN 13/02/1987 Additional guidance on the making of

State budget general final account settlement

270 Circular 32-TC/NSNN 25/05/1987 Guiding the supplements and amendments to

State budget index

271 Circular 47-TC/NSNN 30/09/1987 Guiding the re-calculation of 1987 State

budget and elaboration of 1988 State budget

estimates

272 Circular 55-TC/NSNN 31/10/1987 Guiding the inspection and handling of illicit

funds

273 Circular 61-TT/NSNN 18/11/1987 Guiding the implementation of State budget

index

274 Circular 76-TC/NSNN 30/12/1987 Guiding the supplements to State budget index

275 Circular 07-TC/NSNN 09/02/1988 Guiding the supplements to State budget index

276 Circular 08-TC/NSNN 09/02/1988 Additional guidance on the making of 1987

State budget general final account settlement

277 Circular 40-TC/NSNN 06/10/1988 Guiding the elaboration of 1989 financial plans

and State budget estimates

278 Circular 46-TC/NSNN 10/01/1988 Guiding the implementation of the Ministers

Council�s Decision No. 141/HDBT of July 6,

1988 adjusting a number of tax

collection proportions to local budgets

279 Circular 50-TC/NSNN 17/12/1988 Guiding the supplements to State budget

index

280 Circular 1425-TC/ 04/10/1989 Guiding the elaboration of 1990 financial and

NSNN budget plans

281 Circular 41-TC/NSNN 14/10/1989 Guiding the management and use of funding for

People�s Councils elections

282 Circular 56-TC/NSNN 12/12/1989 Guiding the supplements and amendments to

State budget index

283 Circular 57-TC/NSNN 12/12/1989 Guiding the implementation of the Ministers

Council�s Resolution No. 186/HDBT

284 Decision 85-TC/NSNN 18/12/1989 Guiding the supplements and amendments to

State budget index

285 Circular 11-TC/NSNN 03/03/1990 Provisional regulations on State

budget revenue-expenditure in cash and

transfer through the State Treasury�s accounts

286 Circular 15-TC/NSNN 06/03/1990 Guiding provisional regulations on State

budget fund management in the State Treasury

287 Circular 21-TC/NSNN 12/04/1990 Guiding the review of 5-year (1986-1990)

financial work and financial orientations and

objectives for subsequent 5 years (1991-1995)

288 Circular 22-TC/NSNN 19/04/1990 Guiding and supplementing State budget

index

289 Circular 1365-TC/ 06/09/1990 Guiding the elaboration of 1991 financial and

NSNN budget plans

290 Circular 49-TC/NSNN 17/10/1990 Guiding the amendments and supplements to

State budget index

291 Circular 57-TC/NSNN 26/11/1990 Guiding the final account settlement of annual

budget

292 Circular 806-TC/NSNN 17/06/1991 Guiding the adjustment of regulation rate

293 Circular 48-TC/NSNN 31/08/1991 Guiding the settlement of financial matters

for provinces and cities

294 Circular 49-TC/NSNN 31/08/1991 Guiding the general elaboration of 1992

financial and budget estimates

295 Circular 57-TC/NSNN 23/10/1991 Guiding the supplements to State budget

index

296 Circular 01-TC/NSNN 17/01/1992 Guiding the supplements to State budget

index

297 Circular 02-TC/NSNN 12/02/1992 Guiding the supplements to State budget

index

298 Circular 13-TC/NSNN 14/05/1992 Guiding the supplements and amendments to

State budget index

299 Circular 15a-TC/NSNN 28/05/1992 Guiding the implementation of the Ministers

Council�s Decision No. 168/HDBT of May 16,

1992 amending a number of points in

Resolution No. 186/HDBT on local budget

management decentralization

300 Circular 947a-TC/ 28/05/1992 Guiding the regulation of budget revenue

NSNN sources for levels according to 1992 official

regulation rate

301 Circular 1239-TC/ 10/07/1992 Guiding the supplements to Circular No. 15a

NSNN TC/NSNN

302 Circular 27-TC/NSNN 14/07/1992 Guiding the settlement of funding for reception

of repatriates from Laos

303 Circular 41-TC/NSNN 22/08/1992 Guiding the elaboration of 1993 State budget

plan

304 Circular 1630- 31/08/1992 Guiding the supplements and amendments to

TC/NSNN the elaboration of 1993 budget plan

305 Circular 85-TC/NSNN 18/12/1992 Guiding the supplements and amendments to

State budget index

307 Circular 10-TC/NSNN 12/02/1993 Guiding the supplements and amendments to

State budget index

308 Decision 06-TC/NSNN 05/03/1993 Assigning the 1993 budget revenues-

expenditure tasks

309 Decision 07-TC/NSNN 05/03/1993 Assigning the 1993 budget revenue-expenditure

guiding norms

310 Directive of 08-TC/NSNN 05/03/1993 Assigning the percentage (%) of revenues left

the Minister for local budgets

of Finance

311 Circular 49-TC/NSNN 01/07/1993 Guiding the implementation of Directive No.

132/TTg of March 27, 1993

312 Circular 56-TC/NSNN 08/07/1993 Guiding the supplements and amendments to

State budget index

313 Circular 57-TC/NSNN 09/07/1993 Guiding rewards for over-fulfillment of the

1993 budget collection for localities

314 Circular 64-TC/NSNN 28/07/1993 Guiding the allocation, payment of new wages

for State officials and employees in

administrative and non-business units, armed

forces and social policy beneficiaries

315 Circular 75-TC/NSNN 06/09/1993 Guiding the elaboration of 1994 budget plan

316 Circular 80-TC/NSNN 24/09/1993 Guiding the final account settlement of annual

State budget

317 Decision 148-TC/NSNN 26/02/1994 Assigning the 1994 budget revenue-expenditure

tasks

318 Decision 149-TC/NSNN 26/02/1994 Assigning the 1994 budget revenue-expenditure

tasks

319 Circular 30-TC/NSNN 05/04/1994 Guiding a number of points in financial and

budget sectors in the Prime Minister�s Decision

No. 60/TTg of February 8, 1994

320 Decision of 1022- 29/04/1994 Practice of thrift in State budget expenditures

the Minister TC/NSNN

of Finance

321 Circular 398-TC/NSNN 04/08/1994 Supplementing a number of measures for 1994

State budget management

322 Circular 64-TC/NSNN 12/08/1994 Guiding the elaboration of 1995 State budget

plan

323 Decision of 65-TC/NSNN 12/08/1994 Implementing the Prime Minister Decision No.

the Minister 398/TTg of August 4, 1994

of Finance

324 Circular 421- 13/08/1994 Elaborating socio-economic development

TC/NSNN master plan and 1995 State budget estimates

325 Circular 68-TC/NSNN 15/08/1994 Guiding the supplements and amendments to

State budget index

326 Decision 161-TC/NSNN 03/12/1994 Guiding the making of 1994 budget final

account settlement

327 Circular 06-TC/NSNN 06/01/1995 Guiding a number of points in financial and

budget sectors in the Prime Minister�s Decision

No. 829/TTg of December 30, 1994

328 Circular 20-TC/NSNN 15/02/1995 Guiding the transfer of Account 936�s balance

in 1994

329 Circular 16-TC/NSNN 07/03/1995 Guiding the supplements and amendments to

State budget index

330 Circular 24-TC/NSNN 25/03/1995 Guiding the amendments to Section III of

Circular No. 30 TC/NSNN of April 5, 1994

331 Directive of 1360- 29/05/1995 The elaboration of 1996 State budget estimates

the Minister TC/NSNN

of Finance

332 Circular 57-TC.NSNN 22/07/1995 Guiding the elaboration of 1996 State budget

estimates

333 Decision of 59-TC/NSNN 25/07/1995 Guiding the supplements and amendments to

the Minister State budget index

of Finance

334 Decision of 1355- 30/12/1995 Assigning the 1996 State budget revenue-

the Minister TC/NSNN expenditure tasks to the ministries, provinces

of Finance and cities

335 Circular 1356- 30/12/1995 Assigning the 1996 budget

TC/NSNN revenue-expenditure tasks

336 Circular 2019- 02/01/1996 Guiding the 1996 budget management by

TC/NSNN localities

337 Circular 01-TC/NSNN 30/01/1996 Guiding a number of points on mechanisms and

measures for 1996 budget management

338 Decision of 906- 23/03/1996 Annulling Circular No. 70 TC/NLTL

the Minister TC/NSNN

of Finance

339 Directive of 27-TC/QD 11/05/1996 Adjusting the rate of regulation from 1996

the Minister NSNN budget remittances for provinces and cities

of Finance

340 Circular 442-TC/NSNN 03/07/1996 Elaborating 1997 socio-economic development

plan and State budget estimates

341 Decision of 36-TC/NSNN 17/07/1996 Supplementing and amending State budget

the Minister index

of Finance

342 Circular 669-TC/QD 30/07/1996 Guiding the adjustment of the rate of regulated

NSNN deduction from 1996 budget remittances for

provinces and cities

343 Decision of 217-TC/QD 28/11/1996 Closing books and making 1996 State budget

the Minister final account settlement

of Finance

344 Decision of 1207-TC/QD 25/12/1996 Promulgating State budget index system

the Minister NSNN

of Finance

345 Decision of 984-TC/QD 30/12/1996 On a number of guidelines and measures for

the Minister NSNN management of 1997 socio-economic

of Finance development plan and State budget estimates

346 Decision of 75-TC/QD 31/12/1996 Guiding the assignment of the 1997 State

the Minister NSNN budget revenue-expenditure estimates

of Finance

347 Circular 76-TC/NSNN 31/12/1996 Guiding the assignment of 1997 State

budget revenue-expenditure tasks

348 Circular 09-TC/NSNN 16/03/1997 Guiding the assignment, drafting,

implementation and final account settlement

of State budget

V. In the field of financial management of enterprises

349 Circular 13-TC/CNXD 30-07-1976 On the financial management of the

production of goods items from discarded

materials and faulty products and using

redundant labor in the State economic

establishments

350 Circular 20-TC/CNXD 24-12-1976 On the deduction for the establishment of

1976 funds of State enterprises, joint State-

private enterprises throughout the country

351 Circular 17-TC/CNXD 15-12-1977 Accounting production costs for enterprises

in the South

352 Circular 3-TC/CNXD 28-03-1978 Guiding the implementation of the regime of

profit distribution and deduction for the

establishment of enterprises� funds for its

application on the national scale as from 1977

353 Circular 18-TC/CNN 26-11-1979 Guiding the organization of receipt,

distribution and remittance to the State

budget of marine products caught in Vietnam

by Soviet fishing-fleets

354 Circular 8-TC/GTTL 01-02-1980 On the collection of irrigation fee in kind

355 Circular 27-TC/GTTL 23-12-1980 Stipulating temporarily the financial

management regime of the Civil Aviation

Administration of Vietnam

356 Circular 04-TC/CNA 18-03-1981 Guiding the regime of enterprises� profit

distribution under Regulation No. 25/CP

of January 21, 1981 of the Government

Council

357 Circular 1-TC/CNA 13-01-1982 Deducting the enterprises� 1981 reward

and welfare funds

358 Circular 17-TC/GTBD 04-08-1982 Funding the disparities in petrol price for

aircraft and sea-vessel arriving in Vietnam

359 Circular 21-TC/CNA 01-09-1982 Amending and supplementing the regime of

collection, profit distribution and deduction

for the establishment of enterprises� fund

under Decision No. 146/HDBT of August

25, 1982

360 Circular 34-TC/GTBBD 15-12-1982 Guiding the implementation of regime of

profit distribution in postal production and

business activities under Decision No.

146/HDBT of May 28, 1982

361 Circular 37-TC/NLTL 30-12-1982 Guiding the regime of profit distribution by

State agricultural production enterprises

362 Circular 69-TC/GTBD 26-12-1983 Guiding the handling of goods, equipment

and materials without owners or refused to

be received by owners at Haiphong sea-port

363 Circular 48-TC/GTBD 30-12-1983 On procedure for iron and steel purchase

and sale at Haiphong sea-port

364 Circular 9-TC/GTBD 07-03-1984 Amending Circular No. 45-TC/GTBD of

December 26, 1983

365 Circular 53-TC/CNA 31-12-1984 On the regime for setting up the

Ministers� funds in 1984

366 Circular 16-TC/CNA 27-03-1985 Determining the profit rates for

manufacturing industries

367 Circular 18-TC/DTXD 20-04-1985 Guiding enterprises� profit rate and

distribution in capital construction

368 Circular 19-TC/GTBD 22-04-1985 On the collection of postal charges

369 Circular 32-TC/GTBD 25-09-1985 Guiding the implementation of Official

Dispatch No. 986 of March 4, 1985 of the

Chairman of the Minister Council on

balance of foreign currencies revenue and

expenditure of the aviation branch

370 Circular 35-TC/GTBD 08-10-1985 On the implementation of Decision No.

985/TTg on the self-balance of budget

revenue and expenditure of the General

Department of Post and Telecommunications

371 Circular 11-TC/CNA 22-07-1986 Guiding the regime of profit distribution

and deduction for establishment of

the fund of State industrial enterprises

372 Circular 20-TC/GTBD 20-08-1986 Guiding the regime of profit distribution and

deduction for establishment of the enterprise�s

fund applicable to the Civil Aviation

Administration of Vietnam

373 Circular 22-TC/GTBD 27-08-1986 Guiding the regime of profit distribution and

deduction for establishment of the enterprise�s

fund applicable to the provincial/municipal

Post and Telecommunications Services

374 Circular 26-TC/DTXD 13-09-1986 Guiding the regime of profit distribution and

deduction for establishment of the enterprise�s

fund in capital construction

375 Circular 29-TC/GTBD 26-09-1986 Guiding the regime of profit distribution

and deduction for the establishment of

enterprise�s fund applicable to enterprises

dealing in transportation, loading and

unloading and transport agency

376 Circular 31-TC/TL 14-10-1986 Guiding the regime of profit distribution and

deduction for establishment of the enterprise�s

fund in State agricultural enterprises

377 Circular 35-TC/NLTL 12-11-1986 Guiding the implementation of Decision No.

179-TC/QD/BH on fishing-boats insurance

378 Circular 78-TC/CN 31-12-1987 Guiding the financial autonomy of grass-root

economic units under Decision No. 217/HDBT

of November 14, 1987

379 Circular 12-TC/CN 25-03-1988 Guiding the profit deduction for remittance

to the State budget

380 Circular 13-TC/CN 19-04-1988 Guiding the financial management over

central and local economic units which

organize and conduct the exploitation of

gold and gemstones under Decision

No. 76/HDBT of the Ministers Council

381 Circular 33-TC/CN 01-08-1988 On the regime of subsidies for exchange

rate differences applicable to Vietnamese

economic establishments directly undertaking

services activities for Vietsov petroleum

joint-venture company

382 Circular 43-TC/NLTL 22-10-1988 Guiding the subsidies for food price under

Decision No. 150/HDBT of August 29,

1988 on long-grain rice sale price in the

provinces and cities

383 Circular 55-TC/NLTL 24-12-1988 Guiding the financial management of

agricultural and foodstuff industrial enterprises

under Decision No. 220/CT of July 6, 1987 of

the Chairman of the Ministers Council

384 Circular 25-TC/NLTL 08-07-1989 Guiding the management of capital for

export rice purchase using the State�s

foreign currencies reserve

385 Circular 59-TC/CN 05-12-1990 Stipulating the depreciation rates of a number

of fixed assets of the electric power industry

386 Circular 81-TC/CN 31-12-1991 Guiding the implementation of Decision No.

330/HDBT on dissolving State enterprises

387 Circular 5-TC/CN 24-03-1992 Guiding the determination of capital

preservation by January 1st, 1992

388 Circular 80-TC/GTBD 15-12-1992 Additional guidance on a number of points

on bridge toll collection

389 Circular 81-TC/GTBD 15-12-1992 Supplementing a number of points on the

management of bridge toll collection

390 Circular 1-TC/GTBD 07-01-1993 On a number of financial mechanisms for the

activities of port authorities

391 Circular 2-TC/GTBD 07-01-1993 Guiding the collection and use of fee for

customers services in air-ports

392 Circular 67-TC/GTBD 07-08-1993 Guiding the financial management regime of

Vietnam Civil Flight Control Center

393 Circular 70-TC/NLTL 21-08-1993 Guiding the subsidies for the amount paid

for electricity used for drainage of flood

water against natural disasters

394 Circular 784-TC 09-11-1993 Collecting and remitting all reserve capital

for food circulation

395 Circular 105-TC/GTBD 25-12-1993 Guiding the financial management regime of

Registry Department

396 Circular 10-TC/CN 22-02-1994 Guiding the procedures for the approval

of State enterprises� annual final settlements

397 Circular 15-TC/GTBD 28-02-1994 Guiding the financial management regime of

air-port groups

398 Circular 119-TC/GTBD 31-12-1994 Stipulating the regime of management of

sources of maritime guarantee charges and

activities to ensure Vietnam�s maritime safety

399 Circular 50-TC/CN 30-08-1996 Guiding the implementation of Decree No.

28/CP of May 7, 1996 of the Government

on finance, equity sale and share issuance in

the transformation of a numbers of State

enterprises into stock companies

VI. In the field of development investment

400 Circular 24-TC/DT 07-09-1983 Guiding the establishment of the Capital

Construction Investment Bureau

401 Circular 22-TC/DT 14-05-1984 Guiding the construction investment capital

transfer and payment between finance

bodies and banks

402 Circular 42-TC/DT 17-10-1985 Guiding the calculation of cost estimates

and accounting of interests to be paid to

banks as well as interests on loan capital

from the joint-ventures by installation and

construction contractors

403 Circular 12-TC/DT 21-03-1985 On the deduction, management and use of

own capital for investment in capital

construction by State production and

business enterprises

404 Circular 52-TC/DT 26-12-1986 Guiding the calculation of cost estimates

and accounting of interests on working

capital loans to be paid to banks by

installation and construction contractors

405 Circular 1-TC/DT 03-01-1989 Providing temporary guidance on the

determination of completed capital

construction volume for capital payment

406 Circular 13-TC/DT 06-03-1990 Guiding the management and allocation of

capital construction investment capital for

projects funded with local budgets

407 Circular 16-TC/DT 19-03-1991 Guiding the determination of performed

capital construction volume eligible for

payment

408 Circular 17-TC/DT 19-03-1991 Guiding the transfer of the budget�s

construction investment capital to the

Investment and Development Banks system

for allocation to projects funded with the

budget as inscribed in the State�s plan

409 Circular 41-TC/DT 17-07-1991 Guiding the management and use of basic

depreciation capital left in enterprises for

capital construction investment

410 Circular 12-TC/DT 27-04-1992 Guiding the management and use of capital

in construction planning activities

411 Circular 14-TC/DT 19-05-1992 Guiding the implementation of Decision No.

135/CT of April 25, 1992 of the Chairman

of the Ministers Council on the concentration

of depreciation capital to the 1992 State budget

412 Circular 17-TC/DT 28-05-1992 Guiding the regime of capital construction

investment management of the 500KV North-

South electric transmission line project

413 Circular 46-TC/DT 23-09-1992 Guiding the implementation of Decision No.

314/CT of the Chairman of the Ministers

Council on compensation for loss of land

and properties

414 Circular 5-TC/DT 18-01-1993 Guiding the implementation of Decision No.

179/TTg of December 22, 1992 of the Prime

Minister on the management and use

of depreciation capital

415 Circular 13-TC/DT 02-03-1993 Guiding the supplement and amendment of

compensation for damage of agricultural

and forestry land used for other purposes

416 Circular 21-TC/DT 19-03-1993 Guiding the management and use of fund for

technical-economic feasibility report appraisal

417 Circular 53-TC/DTXD 22-06-1994 Additional guidance on compensation for

loss of land and properties when clearing

ground for upgrading of the national

highway No. 5 (from km 47 to km 62)

418 Circular 92-TC/DTXD 07-11-1994 Guiding the management and use of fund for

the investment projects bidding results

evaluation by the National Bid Evaluation

Council

419 Circular 105-TC/DTXD 08-12-1994 Guiding construction projects insurance

420 Circular 106-TC/DTXD 08-11-1994 Guiding the lending of preferential credit

capital of the State budget

421 Circular 107-TC/DT 08-12-1994 Guiding the allocation of investment capital

422 Circular 108-TC/DT 08-12-1994 Guiding the final settlement of investment

capital

423 Circular 48-TC/DTPT 30-06-1995 Guiding the management and use of fund for

the appraisal and approval of investment

capital final settlement for completed projects

424 Circular 111-TC/TCCB 10-12-1994 Guiding the transfer of tasks of management,

allocation and preferential credit of capital

construction investment capital within the

financial system

425 Circular 110-TC/DTPT 10-12-1994 Guiding the cost-accounting of receipt of capital

and capital sources handed over from the

Agricultural Investment and Development Bank

VII. In the field of inspection, complaints and denunciation

426 Finance 173-TC/QD/ 21-05-1991 Promulgating the Regulation on organization

Minister�s TCCB and operation of financial inspectorate

Decision

427 Finance 318-TC/QD/ 28-05-1993 Temporarily promulgating the professional

Minister�s TCCB qualifications of financial inspectors of all grades

Decision

428 Finance 374-TC/QD/ 2�1-06-1993 Promulgating the Regulation on operation

Minister�s TTR of financial inspection teams under

Decision the Ministry of Finance�s Inspectorate

429 Finance 575-TC/QD/ 12-07-1994 Establishing the Standing Team at the Ministry

Minister�s TCCB of Finance for the thrift practice Decision

Decision and combat against wastefulness, corruption

and smuggling

430 Finance 666-TC/TTr 13-08-1994 Issuing the working regulation of the Steering

Minister�s Committee for the thrift practice and combat

Decision against wastefulness, corruption and

smuggling in finance sector under Decision

No. 576-TC/TCCB of August 13, 19944

31 Finance 88-2TC/QD/ 10-08-1995 Replacing members of the Standing Team

Minister�s TCCB for the thrift practice and combat against

Decision wastefulness, corruption and smuggling

under Decision No. 575-TC/QD/TCCB of

July 12, 1994

432 Finance 1337-TC/QD/ 27-12-1994 Replacing members of the Standing Team

Minister�s TCCB for the thrift practice and combat against

Decision wastefulness, corruption and smuggling

under Decision No. 576-TC/QD/TCCB of

July 12, 1994

VIII. In the field of insurance

433 Finance 04-TC/BHVN 07-05-1986 On the handling of properties and goods insured

Minister�s at Vietnam Insurance Company after paying

Decision indemnities for the whole insured value

434 Circular 69-TC/BHVN 28-02-1987 On insurance for domestic tourists

435 Circular 31-TC/NTNT 22-07-1988 Guiding the implementation of Document

No. 575-V7 of the Ministers Council on the

handling of goods abandoned or assigned to

Vietnam Insurance Company by foreign

insurance companies

436 Circular 26-TC/ 14-07-1989 Guiding the financial regime of Vietnam

TCDN/89 Insurance Corporation

437 Circular 504-TC/BH 20-11-1991 Issuing the regulation and premium index

for motorized vehicles insurance

438 Circular 06-TT/BH 09-03-1992 Guiding the implementation of the regime of

passengers� accident insurance

439 Circular 73-TT/BH 27-11-1992 Guiding the implementation of the Regulation

on the establishment and operation of the

resident representative offices in Vietnam of

foreign insurance organizations

440 Circular 46-TC/CDTC 30-05-1994 Guiding the implementation of the Government�s

Decree No. 100/CP of December 18, 1993 on

insurance business operation

441 Circular 105-TC/DT 08-12-1994 Guiding the insurance of construction works

442 Finance 1314-TC/QD/ 21-12-1994 On compulsory reinsurance

Minister�s TCNH

Decision

443 Finance 1235-TC/QD/ 09-12-1995 Stipulating compulsory reinsurance

Minister�s TCNH

Decision

444 Finance 61-TC/QD/ 11-01-1997 On compulsory reinsurance

Minister�s TCNH

Decision

IX. In the field of finance and banking

445 Circular 30-TC/CDKT 13-01-1984 Issuing the accounting system for unified

application in the lottery sector

446 Circular 32-TC/XS 22-08-1984 Stipulating the unified printing of

lottery tickets

447 Circular 06-TC/XS 14-03-1985 Stipulating the regime of financial

management of lottery management boards

throughout the country

448 Circular 02-TC/XS 06-01-1987 Guiding the deduction for establishment of 3

funds applicable to local lottery

distribution units

449 Circular 08-TC/CDKT 16-01-1987 Stipulating a number of supplements and

amendments to the lottery accounting regime

450 Circular 38-TC/XSKT 12-09-1988 Guiding the financial management of lottery

distribution companies throughout the country

451 Finance 29-TC/CDKT 10-08-1989 Stipulating the regime of the State budget

Minister�s collection and remittance and profit

Directive distribution in the banking sector

452 Circular 285-TC/XS 22-02-1990 Reorganizing the uniform management of

lottery distribution on the national scale

453 Circular 27-TC/CDKT 17-07-1990 Guiding the implementation of Decision No.

212/TC/CDKT of December 5, 1989 on

lottery accounting

454 Circular 15-TC/CDTC 16-03-1991 Stipulating the regime of financial management

of State commercial banks and development

investment banks

455 Finance 504-TC/BH 20-11-1991 On the issuance of regulation on compulsory

Minister�s insurance for civil liability of motorized

Decision vehicles� owners as well as the premium and

insured responsibility level index

456 Circular 30-TC/CDTC 05-04-1993 Guiding the regime of capital preservation

and development applicable to State commercial

banks as well as development investment banks

457 Circular 38-TC/CDTC 11-05-1993 Guiding the implementation of the regime of

financial management of construction lottery

companies

458 Finance 715-TC/BH 19-10-1993 Amending the regulation on the compulsory

Minister�s insurance for civil liability of motorized

Decision vehicles� owners as well as the premium and

insured responsibility level index

459 Finance 97-TC/CDTC 26-11-1993 Guiding the destruction of prize-paid lottery

Minister�s tickets with their archival duration having

Decision expired

460 Finance 165-TC/QD/ 04-03-1994 Promulgating the temporary regulation on

Minister�s CDTC the experimental issuance of lotto

Decision

461 Finance 570-TC/QD/ 04-03-1994 Promulgating the temporary regulation on

Minister�s CDTC the experimental issuance of lotto

Decision

462 Finance 572-TC/QD/ 12-07-1994 Issuing the form of invoices for the

Minister� TCT collection of lottery tickets sale money

Decision

463 Finance 658-TC/QD/ 01-08-1994 Supplementing and amending the temporary

Minister�s CDTC regulation on the experimental issuance of

Decision lotto (issued under Decision No. 570-TC/

QD/CDTC of July 11, 1994)

464 Circular 98-TC/CDTC 21-11-1994 Guiding the supplements and amendments

to Circular No. 38/CDTC of March 11,

1993 of the Ministry of Finance guiding the

implementation of the regime of financial

management of lottery companies

465 Finance 660-TC/QD/ 26-07-1996 Promulgating the regulation on organization

Minister�s TCNH of tear-off lottery issuance in northern

Decision provinces and cities

X. In the field of external finance

466 Finance 04-TC/QD/NT 19-03-1976 Stipulating the tasks of provincial/municipal

Minister�s finance services as well as trade services and

Decision companies which fully manage trade companies

attached to the provincial/municipal

Administrative Committees

467 Finance 275-TC/ 21-06-1976 Adjusting the minimum living allowance

Minister�s QD/NT level for Vietnamese missions overseas

Decision

468 Finance 276-TC/ 23-06-1976 Adjusting the minimum living allowance

Minister�s QD/NT level for representations of Vietnamese export

Decision and import corporations in Singapore and

Hong Kong

469 Finance 277-TC/ 23-06-1976 Adjusting the minimum living allowance level

QD/NT of Vietnamese missions abroad

470 Circular 05-TC-NT 26-03-1977 Supplementing the regime of subsidies for

delegations on working missions to Vientiane

471 Circular 10-TC/NT 09-05-1978 Adjusting the regime of allowance for officials

going on short-term mission abroad

472 Circular 15-TC/NT 16-08-1978 Stipulating the regime of uniform remuneration

allowance for pilots, sportsmen and artists

working abroad

473 Circular 15-TC/NT 15-08-1978 Stipulating the regime of travel allowance

for students who are sent to study abroad

474 Circular 1-TC/NT 05-01-1979 Supplementing Circular No. 10 (9/5/78) and

Circular No. 16 (15/8/78)

475 Circular 9-TC/NT 15-08-1979 Stipulating the regime of foreign currencies

spending by cadres going on short-term

overseas mission sponsored by foreign

countries

476 Circular 17-TC/NT 20-11-1979 Stipulating and guiding the regime of aid

from UN organizations, inter-governmental

organizations and international organizations

as well as individuals, called aid for short

477 Circular 21-TC/QLNT/ 08-12-1980 Stipulating and guiding the regime of

NT/NT settlement of aid from international and

inter-governmental organizations,

Governments, foreign mass organizations

and individuals (called aid for short)

478 Circular 19-TC/NT 08-08-1981 Guiding the implementation of the regime of

subsidies for Vietnamese experts sent to

work in African countries

479 Circular 22-TC/NT 29-09-1981 Guiding the implementation of Decision No.

12-TC of July 18, 1981 of the Ministers

Council adjusting the internal exchange rate

for balance of account

480 Circular 13-TC/NT 18-05-1981 Guiding the implementation of the regime of

subsidies for Vietnamese medical experts

sent to work in Algeria

481 Circular 23-TC/NT 01-10-1982 On the regime of subsidies for cadres sent to

study courses by the Party or mass

organizations and for cadres sent to

economic management courses by the State

482 Circular 28-TC/NT 01-11-1982 On the working out of the plan of the 1983

non-commercial revenues and expenditures

483 Circular 29-TC/NT 10-11-1982 Guiding the repayment of money collected

from goods sale and purchase and foreign

trade surplus of imported oil and gas

equipment and technologies

484 Circular 36-TC/NTNT 23-12-1982 Guiding the implementation of Directive

No. 217-CT of October 14, 1982 of the

Chairman of the Ministers Council on the

repayment of imported complete equipment

and capital construction volume

485 Circular 01-TC/ 12-01-1983 Guiding the implementation of Directive

NTNT/K No. 251 of September 21, 1983 of the

Chairman of the Ministers Council

supplementing a number of points and the

regime policy towards cadres and officials

working in Cambodia

486 Circular 15-TC/NT 01-06-1983 Stipulating the regime for cadres on long-

term overseas missions with salaries paid

by foreign organizations

487 Circular 26-TC/NT 08-09-1983 On the regime of allowances for cadres

going on short-term overseas missions

. 488 Circular 32-TC/NT 10-10-1983 Amending the spending regime for cadres

going on short-term overseas missions with

all expenses covered by foreign countries

489 Circular 34-TC/NT 04-11-1983 Providing guidance on the elaboration of

plan on foreign currency revenues and

expenditures by external services providing

sectors

490 Circular 42-TC/ 08-12-1983 Additional guidance on the implementation

NTNT/K of Directive No. 251/CT of September 21,

1983 of the Chairman of the Ministers Council

supplementing a number of points and regime

policies for cadres and officials working

in Cambodia

491 Circular 2-TC/NT 24-01-1984 Stipulating the spending regime for cadres

and officials going on short-term

overseas missions

492 Circular 19-TC/NT 03-04-1984 Guiding the implementation of the uniform

subsidies regime for experts sent to work

in African countries (replaces Circular No.

19/TC-NT of August 26, 1981)

493 Circular 28-TC-NT 26-07-1984 Amending Circular No. 15 on the 10% rate

of service charges (tourism)

494 Circular 37-TC/NT 24-09-1984 Stipulating and guiding the regime of aid

management and settlement

495 Circular 40-TC/NT 06-10-1984 Amending the spending regime for cadres

going on short-term overseas missions with

all expense covered by foreign countries

496 Circular 41-TC/NT 10-10-1984 On the regime of subsidies for experts sent

to work in socialist countries

497 Circular 52-TC/NT 29-12-1984 Stipulating the spending regime for cadres

sent on study, practice, survey or training

courses with all expenses covered by foreign

countries and/or organizations

498 Circular 10-TC/NT 18-03-1985 Guiding the implementation of Directive

No. 419-CT of December 14, 1984 of the

Chairman of the Ministers Council

enhancing the management of Vietnamese delegations going abroad

499 14-TC/NT 22-03-1985 Stipulating the limit for annual foreign currency expenditure used for air-ticket purchase, excess luggage payments and baggage charges for ministries and branches

500 Finance 138-TC/QD/ 27-05-1986 Approving the levels of deduction for the

Minister�s NTNT establishment of the 1985 enterprise�s funds

Directive of the Committee for Aid Reception

501 Circular 400-TC/NTNT 17-06-1986 On the rate of fee collected according to

goods items and commodities groups

502 Finance 08-TC/NT 19-07-1986 Supplementing the regime of subsidies for

Minister�s experts sent to work in socialist countries

Decision

503 Circular 39-TC/NTNT 22-11-1986 Guiding the regime of profit distribution and

deduction for the establishment of enterprise�s

fund of central-level export and import

business organizations

504 Circular 93-TC/QL/ 26-03-1987 Stipulating the profit distribution in 1986 by

NTNT the Committee for Aid Reception

505 Circular 204-TC/NTNT 01-07-1987 Assigning the 1987 plan norms to the

Committee for Aid Reception

506 Circular 43-TC/Nt 26-08-1987 Guiding the subsidies on exchange rate for

foreign currencies collection activities of

sea-vessel supplying companies

507 Circular 54-TC/NTNT 27-10-1987 Guiding the implementation of Decision No.

290/CT of October 10, 87 of the Chairman of

the Ministers Council adjusting the internal

exchange rate for balance of account between

Vietnam dong and the commercial rubble

as well as US dollar

508 Circular 63-TC/NTNT 24-11-1987 Stipulating the exchange rate limits for

export commodity groups and goods

items for central-level export and import

business organizations

509 Circular 64-TC/NTNT 24-11-1987 Guiding the deduction for the establishment

and use of reserve funds for compensation in

Vietnam dong for export and import goods of

central-level export and import business units

510 Circular 77-TC/NTNT 31-12-1987 On the regime of allowance for cadres going

on short-term overseas missions with all

expenses paid by Vietnam

511 Finance 10-TC/TCDN 24-03-1988 On the financial regime for cadres sent on

Minister�s short-term mission, study tours, field visits or

Decision training courses with all expenses covered by

foreign countries or organizations

512 Circular 97-TC/NTNT 12-05-1988 Recognizing that Vietnam Insurance Corporation

has fulfilled two legal tasks assigned in 1987

513 Circular 115-TC/NTNT 28-05-1988 Recognizing the fulfillment of the assigned tasks

for 1987 by the Committee for Aid Reception

514 Circular 19-TC/NT 30-05-1988 Guiding the use of foreign currencies

provided by international organizations for

conferences, seminars, training courses and

services hosted by Vietnam

515 Circular 30-TC/NTNT 20-07-1988 Guiding the debts repayment to localities

according to Official Dispatch No. 1249/V7

of May 21, 88 of the Ministers Council

516 Circular 31-TC/NTNT 22-07-1988 Guiding the implementation of Document

No. 575/V7 of the Ministers Council on the

handling of goods abandoned or assigned to

Vietnam Insurance Company by foreign

insurance companies

517 Circular 189-TC/TCDN 23-09-1988 Assigning the 1988 plan to the Committee

for Aid Management and Reception

518 Circular 39-TC/NTNT 26-09-1988 Guiding the repayment of materials sold

in dollar under Directive No. 41-CT of

February 9, 1988 of the Chairman of the

Ministers Council

519 Circular 41-TC/NTNT 15-101-988 Supplementing Circular No. 15TC/NT of

June 1, 1983

520 Circular 42-TC/NTNT 15-10-1988 Guiding the handling of internal exchange

rate difference for balance of accounts

521 Circular 02-TC/NTNT 28-01-1989 Supplementing and amending a number of

points of Circular No. 10TC/NTNT of

March 24, 1988 of the Ministry of Finance

522 Circular 14-TC/NT 22-03-1989 Stipulating the annual expenditure limits for

foreign currencies used for air-ticket purchase,

excess luggage payment and baggage

charges by the ministries and branches

523 Circular 07-TC/NTNT 28-03-1989 Guiding the control and management of the

State concentrated foreign currencies fund

524 Circular 08-TC/NTNT 18-04-1989 Guiding the import goods repayment, collection and remittance to the State budget under Decision No. 43/CT of March 3, 1989

of the Chairman of the Ministers Council

525 Circular 74-TC/TCDN 03-05-1989 Recognizing the fulfillment of the 1988

assigned assigned tasks by the Committee

for Aid Reception

526 Circular 13-TC/NTNT 11-05-1989 Guiding the debts repayment under Directive

No. 90/CT of April 20, 1989 of the Chairman

of the Ministers Council

527 Circular 17-TC/TCDN 23-05-1989 Guiding the collection and payment of fee

for considering applications and business fee

for foreign-invested cases

528 Circular 21-TC/TCDN 14-07-1989 Stipulating the financial regime of Vietnam

Insurance Corporation

529 Circular 31-TC/TCDN 15-08-1989 Guiding the regime of distribution and

management of incomes of cadres and

workers of the Ministry of Defense

working at Libyan defense enterprises

530 Circular 50-TC/TCDN 08-11-1989 Guiding the management of the State budget

temporary custody funds at the Vietnamese

embassies and diplomatic missions in foreign

countries

531 Circular 51-TC/TCDN 10-11-1989 Amending and supplementing the regime of

allowances for cadres going on short-term

overseas missions with expenses covered by

Vietnam

532 Circular 53-TC/TCDN 11-10-1989 Guiding the implementation of Decision No.

288/CT of October 16, 1989 of the Chairman

of the Ministers Council on the repayment

and export and import loans under the

Protocol applicable to socialist countries

533 Circular 54-TC/TCDN 22-11-1989 Guiding the regime of the obligatory sale of

foreign currencies to the State concentrated

foreign currencies fund

534 Circular 55-TC/TCDN 30-11-1989 Guiding the elaboration of plans and

reports on foreign currencies revenues

and expenditures by external business

establishments under the ministries,

branches and localities

535 Circular 211-TC/TCDN 09-12-1989 Setting up the financial inspection team for

foreign-invested enterprises

536 Circular 62-TC/TCDN 25-12-1989 Guiding the reward for the fulfillment of the

Protocol with socialist countries

537 Finance 41-TC/QD- 12-02-1990 On the decision of car transfer

Minister�s TCDN

Decision

538 Circular 42-TC/TCDN 12-02-1990 On the decision of car transfer

539 Circular 68-TC/TCDN 24-02-1990 On the distribution and use of foreign and

Vietnamese currencies for the reception of 2

ships of wheat flour donated by PAM and the

French Government

540 Circular 06-TC/HTHT 26-02-1990 Guiding the exercise of the financial autonomy

of business and service units in the tourism

sector under Decision No. 01-CT of January 3,

1990 of the Chairman of the Ministers Council

541 Circular 297-TC/TCDN 27-07-1990 Assigning the 1990 business task to Vietnam

Insurance Corporation

542 Circular 18-TC/TCDN 05-04-1991 Stipulating the regime of management and

use of foreign currencies generated from the

export of crude oil exploited in 1991 by

Vietsovpetro joint-venture enterprise

543 Circular 37-TC/TCDN 18-06-1991 Stipulating the regime of allowances for

cadres going on short-term missions with

expenses covered by Vietnam

544 Circular 65TC/TCDN 13-11-1991 Guiding the repayment to domestic

economic organizations having export

goods or services turnover paid for the

State�s foreign debts

545 Circular 19TC/TCDN 09-06-1992 Guiding the fulfillment of the obligation to

acknowledge debts and repay the State-

budget capital of Vietnamese parties to

joint-venture enterprises or business

cooperation contracts with foreign parties

546 Circular 31TC/TCDN 18-07-1992 Stipulating the regime of fixed asset

depreciation for foreign-invested enterprises

or foreign parties to business cooperation

contracts

547 Circular 82TC/TCDN 10-01-1993 Guiding the repayment of goods exported

and services supplied for payment of the

State�s foreign debts

548 Finance 334TC/TCDN 05-06-1993 Setting up the inspection teams for the

Minister�s liquidation of foreign currencies debts at

Decision Foreign Trade Banks from 1984 to 1989 of

units under the Government�s order

549 Circular 50TC/TCDN 03-07-1993 Guiding the implementation of regulations

on land, water-surface and sea-surface

rental applicable to foreign-invested projects

550 Circular 74TC/TCDN 31-08-�993 On the financial regime for Vietnamese

experts assigned to work for the "United

Nation Volunteers" organization (UNV) by

the State

551 Circular 495TC/TCDN 09-07-1993 Providing temporary regulations on the cost

of living allowance level in US dollar for

officials and employees in overseas

Vietnamese missions

552 Agreement 18-05-1994 Protocol on goods delivery to partly pay the

with 1993 due-debts in convertible Rubble (RCN)

Hungary

553 Finance 1417TC/TCDN 31-12-1994 On the water-surface and sea-surface rental

Minister�s for foreign-invested enterprises

Decision

XI. In the field of aid management and reception

554 Circular 45/TC-GTBD 26-11-1983 Guiding the handling of aid without owners

or refused to be received by owners in

Haiphong

555 Circular 157/TC-NT 20-07-1988 Stipulating the collection of fee in

percentage (%) of aid value

556 Finance 186/TC-TCCB 17-02-1989 Organizing the Committee for Aid Reception

Minister�s

Decision

557 Circular 343-KTDN 05-02-1991 Guiding the collection of fee on aid of the

branches

558 Finance 248-TC/QD/ 21-05-1990 On the organization and apparatus of the

Minister�s TTCB Committee for Aid Reception under the

Decision Finance Ministry

559 Circular 674-TC/TCCB 23-05-1991 On the temporary regulation on the operation

organization of the Committee for Management

and Reception of International Aid under the

Ministry of Finance

560 Circular 42-TC/VT 23-07-1991 Stipulating the financial management regime

for the Committee for Management and

Reception of International Aid

561 Circular 45-TC/VT 15-08-1991 Stipulating the regime of State financial

management of international aid sources

562 Circular 46-TC/VT 15-08-1991 Guiding the regime of accountancy cost-

accounting for aid source

563 Circular 254-TC/VT 18-10-1991 On procedures for the reception of

international aid being foreign currencies

564 Circular 87-TC/VT 27-10-1994 Guiding the regime of State financial

management of aid from non-governmental

organizations

565 Circular 22-TC/VT 20-03-1995 Guiding the regime of State financial

management of official development aid

XII. In the field of accounting-auditing regime

566 Circular 89-TC/CDKT 16-09-1976 Supplementing Circular No. 4/LB-NH-YC

of June 15, 1975 on the repayment of bad

debts

567 Circular 8-TC/CDKT 02-06-1977 Guiding the appointment of the chief

accountant in Vietnam State Bank agencies

568 Circular 11-TC/CDKT 08-11-1977 Guiding the implementation of Decision No.

260/TTg of June 20,77 of the Prime Minister

amending and supplementing a number of

regulation on the management and accounting

of fixed assets in State enterprises

569 Circular 2892-TC/QD/ 14-11-1977 On the accounting regime applicable to

CDKT transportation, loading and unloading

cooperatives

570 Circular 07-TC/CDKT 07-04-1978 On the accounting activities in joint State-

private enterprises

571 Circular 20-TC/CDKT 31-10-1978 Guiding the property inventory at 0:00hr of

November 11, 1978

572 Finance 425-TC/QD/ 31-10-1978 On the property inventory at 0:00hr of

Minister�s CDKT January 1st, 1979

Decision

573 Circular 14-TC/CDKT 16-11-1979 Guiding the accounting of revenue and

expenditure for mid-shift meal

574 Circular 222-QD/CDKT 11-10-1980 On the regime of accounting of fixed assets

in State enterprises

575 Circular 16-TC/CDKT 20-10-1980 Guiding the accounting of the results of the

general inventory and evaluation of fixed

assets at 0:00hr of September 1st, 1980

576 Finance 278/TC/QD/ 10-03-1981 On the accounting regime for industrial and

Minister�s CDKT commercial business

Decision

577 Circular 06-TC/CDKT 10-03-1981 Guiding the accounting of banks loans and

deposits in foreign currencies as well as

foreign currencies-use right of State enterprises

578 Finance 217/TC/QD/ 18-05-1982 On the labor and wage accounting regime

Minister�s CDKT

Decision

579 Circular 25-TC/CDKT 23-10-1982 Guiding a number of points on accounting

under Decision No. 1465/HDBT of August

25, 1982 of the Ministers Council

580 Circular 35-TC/CDKT 06-11-1983 Guiding the accounting method in units being

investors under the regime of loans allocation

and repayment in construction investment

581 Circular 36-TC/CDKT 10-11-1983 Guiding the regime of investment capital

final settlement upon the completion of

construction projects

582 Circular 01-TC/CDKT 25-11-1984 Guiding the implementation of Decree No.

46/HDBT of May 10, 1983

583 Circular 24-TC/CDKT 21-05-1985 Stipulating accounting supplements and

amendments for the implementation of

Resolution No. 156/HDBT of November

30, 1984

584 Circular 27-TC/CDKT 29-05-1985 Guiding the accounting of the results of the

general inventory and evaluation of fixed

assets at 0:00hr of October 1, 1985

585 Circular 31-TC/CDKT 23-09-1985 Guiding the accounting in production and

business as well as administrative and non-

business units after the collection for change

of money

586 Circular 24-TC/CDKT 21-05-1986 The accounting supplements for the

implementation of Resolution No. 156 of

November 30, 1984

587 Finance 189-TC/QD/ 11-07-1986 On the system of uniform accounts and

Minister�s CDKT accounting books applicable to agricultural

Decision cooperatives

588 Circular 17-TC/CDKT 11-08-1986 Guiding the management of fixed assets

depreciation in agricultural cooperatives and

production groups

589 Circular 36-TC/CDKT 04-11-1986 Guiding the cost-accounting of the price

subsidy for production costs and circulation fee

590 Circular 43-TC/CDKT 29-11-1986 Guiding the implementation of Decision

No. 150/HDBT of November 27, 1986

handling the results of the general inventory

and reevaluation of fixed assets at 0:00hr of

October 1, 1985 and on enhancement of the

management of fixed assets in production

and business units

591 Circular 08-TC/CDKT 16-01-1987 On a number of supplements and amendments

to the regime of lottery accounting

592 Circular 10-TC/CDKT 07-02-1987 Stipulating accounting supplements and

amendments for the implementation of

Decision No. 76/HDBT of the Chairman of

the Ministers Council

593 Circular 26-TC/CDKT 01-04-1988 Amending a number of points in the uniform

accounting accounts system

594 Circular 06-TC/CDKT 04-02-1988 Guiding the accounting under Decision No.

217/HDBT of November 14, 1987

595 Circular 57-TC/CDKT 26-12-1988 Supplementing and amending the guidance for

the implementation of the accounting regime

applicable to agricultural cooperatives under

condition of package assignment mechanism

under the Resolution of the 10th plenum of

the Party Central Committee

596 Finance 229-QD/CDKT 29-12-1988 On the accounting regime applicable to

Minister�s individual and private economic units

Decision

597 Circular 27-TC/CDKT 15-07-1989 Guiding the accounting for food trading

operation under the new mechanism

598 Finance 159-TC/DQ/ 15-09-1989 On the Regulation on fostering and contents

Minister�s CDKT of the fostering program for chief accountants

Decision of State enterprises

599 Circular 37-TC/CDKT 07-10-1989 Guiding the handling of assets deficit or surplus

in the inventory and the accounting of results

of business and production capital inventory

and reevaluation under Decision No. 101/HDBT

of the Ministers Council

600 Circular 46-TC/CDKT 21-10-1989 On the implementation of accounting activities

in foreign-invested enterprises

601 Finance 212-TC/QD/ 15-12-1989 On the uniform accounting accounts system

Minister�s CDKT

Decision

602 Finance 145-TC/QD/ 12-03-1990 Issuing the accounting accounts system for

Minister�s CDKT trade cooperatives applicable to sale and

Decision purchase cooperatives and collective

economic units

603 Circular 19-TC/CDKT 31-03-1990 Supplementing and amending the form of

voucher accounting journal applicable to

national economic sectors

604 Finance 224-TC/QD/ 18-04-1990 On the regime of periodical accounting

Minister�s CDKT report uniformly applicable to State

Decision industrial enterprises

605 Finance 90-TC/QD/ 29-05-1990 Issuing the system of first-entry vouchers

Minister�s CDKT applicable to administrative and non-

Decision business units as from January 1, 1990

606 Finance 257-QD/CDKT 01-06-1990 On the regime of administrative and

Minister�s non-business accounting

Decision

607 Circular 27-TC/CDKT 17-07-1990 Guiding the implementation of Decision No.

212-TC/CDKT

608 Circular 31-TC/CDKT 27-07-1990 Guiding the handling of deficits and surplus

assets in the inventory and the accounting of

results of assets inventory and evaluation

in administrative and non-business sector at

0:00hr of July 1, 1990

609 Finance 68-QD/CDKT 10-10-1990 Examining the implementation of the new

Minister�s accounting regime

Decision

610 Circular 50-TC/CDKT 20-10-1990 Providing guidance on the accounting of

turnover tax, special consumption tax, profit

tax and other taxes by business establishments

611 Circular 1841-TC/ 26-11-1990 Sending accounting reports to tax agencies

CDKT

612 Finance 598/TC/QD/ 08-12-1990 On the accounting regime for non-State

Minister�s CDKT production and business units

Decision

613 Circular 40-TC/CDKT 12-07-1991 Guiding the accounting of foreign currencies

revenue and expenditure operation

614 Circular 74-TC/CDKT 10-12-1991 On the regime of financial management of

Vietnam Gold, Silver and Gemstones

Corporation

615 Circular 77-TC/CDKT 17-12-1991 Guiding the accounting of overdue-debts

repayment between State enterprises

616 Circular 84-TC/CDKT 30-12-1991 Guiding the implementation of the accounting

regime for non-State production and business

units applicable to agricultural cooperatives

617 Circular 87-TC/CNN 31-12-1992 Guiding the financial and accounting

activities of Vietnam Tobacco Corporation

618 Circular 44-TC/CDKT 31-05-1993 Guiding the accounting, management and

use of the amount collected from the leasing

of State-owned houses

619 Circular 77-TC/CDKT 10-09-1993 Guiding the accounting of deductions for

remittance of surcharges and subsidies from

the Price Stabilization fund for enterprises

620 Circular 84-TC/CDKT 23-10-1993 Guiding the implementation of accounting

activities in foreign-invested enterprises

621 Finance 87-TC/CDKT 1993 Stipulating the regime of management on

Minister�s repayment and final settlement of allocated

Decision fund for implementation of Directive

No. 364/CT of November 6, 1993 of the

Ministers Council

622 Circular 04-TC/CDKT 12-01-1994 Guiding the accounting for a number of

supplements to the regime of capital use for

State enterprises

623 Finance 1205-TC/QD/ 14-12-1994 Issuing the system of accounting accounts

Minister�s CDKT in enterprises

Decision

624 Decision 113-TC/CDKT 14-12-1994 Guiding the books transfer when applying

the new accounting system in enterprises

625 Circular 1206-QD/ 14-12-1994 Promulgating the regime of periodical

CDKT accounting report

626 Decision 186-TC/CDKT 14-03-1995 Promulgating the regime of accounting vouchers

627 Circular 28-TC/CDKT 31-03-1995 Guiding the use of accounting books in the

form of voucher journal applicable to enterprises

628 Circular 625-TC/CDKT 16-06-1995 Stipulating the regime of household business

accounting

XIII. In the field of State Treasury

629 Finance 25-TC/QD/ 02-02-1990 On the establishment of the State Treasury

Minister�s TCCB system under the Ministry of Finance

Decision

630 Finance 71-TC/QD/ 28-02-1990 Stipulating the temporary functions, tasks

Minister�s TCCB and organizational apparatus of the State

Decision Treasury under the Ministry of Finance

631 Finance 247-TC/QD/ 21-05-1990 Decision on the issuance and management

Minister�s KBNN of checks within the State Treasury system

Decision

632 Circular 14-TC/HCVX 03-06-1990 Temporary provisions on the regime of financial

revenue and expenditure for the State Treasury

633 Finance 87-TC/QD/ 21-03-1991 Stipulating functions, tasks and organization

Minister�s TCCB of the State Treasury system under the

Decision Ministry of Finance

634 Circular 351-TC/KBNN 10-09-1991 Guiding the application of the mode of payment

via banks

635 Finance 27-TC/QD/ 07-05-1991 Stipulating the management of foreign

Minister�s KBNN currencies in the State Treasury system

Decision

636 Circular 38-TC/KBNN 22-06-1991 Guiding the accountancy accounting of foreign

currencies revenues and expenditures through

the State Treasury system

637 Finance 487-TC/QD/ 09-11-1991 On the regime of management of money

Minister�s KBNN warehouses in the State Treasury system

Decision

638 Circular 32-TC/DT 04-07-1993 Providing guidance for budget capital

management and allocation for projects

on unused land and bare hills

639 Finance 290-TC/QD- 08-04-1990 On the experimental issuance of Ho Chi

Minister�s KBNN Minh City urban bonds

Decision

640 Circular 39-TC/KBNN 25-04-1994 Guiding the organization of tax collection

through the State Treasury system

642 Circular 13-TC/KBNN 16-02-1995 Guiding the management, allocation and

lending of State-budget capital under

Decision No. 327/CT of the Chairman of

the Ministers Council

643 Circular 44-TC/KBNN 31-07-1996 Guiding the control of State budget

expenditure under Decision No. 861/TTg of

December 31, 1995

644 Circular 20-TC/KBNN 25-04-1997 Guiding the regime of management and

allocation of State-budget expenditures

through the State Treasury system

645 Circular 24-TC/KBNN 13-05-1997 On the concentrated management of State

budget revenues through the State Treasury

XIV. In the field of public security-defense finance

646 Circular 17-TT/V1 11-03-1993 Guiding the regime of allocation and

management of special capital for the East-

Sea-Spratley program

647 Circular 72-TC/V1 26-08-1994 Guiding the financial management regime

in implementing the regulation on national

reserve management

THE LIST OF LEGAL DOCUMENTS ISSUED IN WRONG FORMS BY THE MINISTRY OF FINANCE BY THE END OF APRIL 30, 1998 WHICH CEASED TO BE EFFECTIVE.

(Issued together with Decision No. 121/1999/QD-BTC of October 1, 1999 of the Minister of Finance).

Ordinal number

Form of documents

Document s� serial number

Date of issuance

Extracted content

I. IN THE STATE BUDGET MANAGEMENT FIELD

648 Official Dispatch 1425-TC/NSNN 04/10/1989 Elaborating 1990 financial plan and

State Budget.

649 Official Dispatch 02-LN 20/02/1990 Guiding the implementation of the rate

of regulation for budgets of all levels

from January 1, 1990

650 Official Dispatch 799-TC/NSNN 04/06/1990 On the implementation of the Ministers

Council�s Decision No. 72-HDBT.

651 Official Dispatch 38-TC/NSNN 15/05/1991 Opening the current State Budget Contents.

652 Official Dispatch 947a-TC/NSNN 28/05/1992 Guiding the adjustment of revenue sources

for budgets of all levels according to

the 1992 official regulation rate.

653 Official Dispatch 1239-TC/NSNN 10/07/1992 Supplementing Circular No. 15a-TC/NSNN

654 Official Dispatch 1630-TC/NSNN 31/08/1992 Guiding the supplements and amendments

to the 1993 budget plan elaboration.

655 Official Dispatch 791-TC/NSNN 04/04/1994 Adjusting the revenues between the central

budget and local budgets under Decision

No. 150-TC/NSNN.

656 Official Dispatch 1022-TC/NSNN 29/04/1994 On the thrifty spending of the State Budget.

657 Official Dispatch 20-TC/NSNN 15/02/1995 Carrying forwards the Account No. 936

balance in 1994.

658 Official Dispatch 27-TC/NSNN 01/03/1995 Summing up the 1994 general final account

settlement of State Budget

659 Official Dispatch 34-TC/NSNN 16/03/1995 On the reward for over fulfillment of turnover

tax in 1994.

660 Official Dispatch 53-TC/NSNN 01/04/1995 On the regulation between the central budget

and local budgets.

661 Official Dispatch 1129-TC/NSNN 08/05/1995 On the regulation of traffic fee collection

and the allocation of budget for local traffic

development in 1995.

662 Official Dispatch 89-TC/NSNN 11/05/1995 Guiding the supplements to the closing of 1994

accounting book and making the final account

settlement.

663 Official Dispatch 90-TC/NSNN 16/05/1995 Supplementing the report on the budget

revenues and expenditures.

664 Official Dispatch 1353-TC/NSNN 27/05/1995 Handling the expenditures beyond plans.

665 Official Dispatch 1360-TC/NSNN 29/05/1995 Organizing the 1996 State budget estimate

elaboration.

666 Official Dispatch 05-TC/NSNN 02/01/1996 Reporting on the practice of thrift, against

wastefulness in 1995 and the 1996 plan.

667 Official Dispatch 201-9TC/NSNN 02/01/1996 Managing the 1996 Budget by localities.

668 Official Dispatch 23-TC/NSNN 09/02/1996 On the regulation of a number of the 1996

State Budget revenues.

669 Official Dispatch 906-TC/NSNN 23/03/1996 On the cancellation of Circular

No. 70TC/NLTL.

670 Official Dispatch 1686-TC/NSNN 22/05/1996 Managing, evaluating the 1996 budget and

drafting the 1997 budget.

671 Official Dispatch 217-TC/NSNN 28/11/1996 Guiding the closing of 1996 accounting

book and making of the final account

of the State Budget.

672 Official Dispatch 115-TC/NSNN 11/01/1997 On the provisional guidance of a number

of points for the implementation of the State

Budget Law.

673 Official Dispatch 550-TC/NSNN 20/02/1997 Organizing the implementation of the

Resolution of the 2nd Party Central

Committee�s Plenum.

674 Official Dispatch 579-TC/NSNN 21/01/1997 On the Party�s budget management mechanism

675 Official Dispatch 1355-TC/NSNN 28/04/1997 On the funding for the People�s inspection

activities in communes, wards and district towns.

676 Official Dispatch 93-TC/NSNN 21/05/1997 Guiding the implementation of a number of points in Circular No. 09/TC/NSNN.

677 Official Dispatch 2721-TC/NSNN 05/08/1997 On the budget management in the last 6 months of 1997.

678 Official Dispatch 2729-TC/NSNN 06/08/1997 Guiding supplements to the financial regime and policy.

679 Official Dispatch 2849-TC/NSNN 16/08/1997 Guiding the management and allocation

of non-business economic capital of

capital construction nature.

680 Official Dispatch 3153-TC/NSNN 04/09/1997 On enhancement of the commune-level

budget management.

681 Official Dispatch 197-TC/NSNN 20/09/1997 On the authorized allocation of funds

682 Official Dispatch 230-TC/NSNN 24/11/1997 Additional guidance on the closing of

the accounting book and making of the

1997 State budget final settlement.

683 Official Dispatch 4523-TC/NSNN 16/12/1997 On temporary allocation of the 1998

funds.

684 Official Dispatch 18-TC/NSNN 06/02/1998 On the cancellation of the 1997 unused funding quotas and the retrieval of the balance of the deposit accounts.

685 Official Dispatch 34-TC/NSNN 21/2/1998 Handling of the advances for the 1997 State budget expenditures.

686 Official Dispatch 834-TC/NSNN 24/03/1998 On the national target programs.

687 Official Dispatch 132-TC/NSNN 21/05/1998 Guiding supplements to a number of points on the State budget observance.

688 Official Dispatch 3153-TC/NSNN 15/09/1998 On the enhancement of commune-level

budget management.

II. IN THE FIELD OF STATE PROPERTY MANAGEMENT

689 Official Dispatch 1566-TC/QLCS 14/06/1995 On the declaration and registration of the

leased houses owned by the State.

690 Official Dispatch 23-TC/QLCS 20/07/1995 On the declaration and registration of the

working houses of administrative and

non-business agencies.

691 Official Dispatch 1030-TC/QLCS 03/04/1996 On the office construction, the procurement of expensive cars and equipment by

administrative and non- business

agencies in 1996.

692 Official Dispatch 179-TC/QLCS 31/07/1996 Organizing the implementation of Joint

Circular No. 856-LB/DC-TC of July 12,

1996 of the Finance Ministry and the

General Land Administration

693 Official Dispatch 4100-TC/QLCS 14/11/1996 Guiding the division of property and

finance when separating provinces.

694 Official Dispatch 3705-TC/QLCS 13/10/1997 Guiding the regulation on settlement of unused

and unuseable property in administrative

and non-business agencies.

695 Official Dispatch 537-TC/QLCS 28/02/1998 Guiding the Regulation on management

and settlement of property confiscated

by decisions for public funds and property

owned by the State.

III. IN THE FIELD OF FINANCE AND BANKING

696 Official Dispatch 7213-KTTH 15/12/1995 Submitting the plan for technological

renewal in the construction lottery activities.

697 Official Dispatch 4729-TC/TCNH 30/12/1997 Managing and licensing the financial

consultancy services provision.

698 Official Dispatch 604-TC/TCNH 06/03/1998 Managing and licensing the financial

consultancy services provision.

IV. IN THE FIELD OF INTERNATIONAL AID RECEPTION AND MANAGEMENT

699. Official Dispatch 188-TC/VT 26/03/1986 Guiding the payment of aid goods.

700. Official Dispatch 138-TC/TCT 27/12/1987 On the tax exemption for aid goods.

701. Official Dispatch 447-TC/TQD 25/05/1988 On the receipt of aid goods.

702. Official Dispatch 732-TC/CTN 12/08/1988 On the tax exemption for aid goods.

703. Official Dispatch 1167-TC/VP 26/11/1988 On the tax exemption for humanitarian aid.

704. Official Dispatch 731-TC/VT 10/05/1990 Processing procedures for delivery and

receipt of international aid at all processes

under Decision No.142/HDBT.

705 Announcement 48-TC/VT 10/05/1990 On the procedure for the foreign trade permit.

706 Official Dispatch 1549-TC/VT 09/10/1990 On the cancellation of the procedure for

granting the import permit of aid goods.

707 Official Dispatch 1581-TC/VT 15/10/1990 On the assignment of responsibility for

and management of international aid.

708 Official Dispatch 1940-TC/VT 11/12/1990 On the coordination in acquiring information

for processing.

709 Official Dispatch 2027-TC/VT 18/12/1990 On the payment and management of

international aid.

710 Official Dispatch 2058-TC/VT 21/12/1990 On the procedures for receipt of governmental aid goods and aid in cash

711 Official Dispatch 367-TC/HCVX 27/03/1991 On the certification of international aid money.

712 Official Dispatch 534-TC/VT 26/04/1991 On the collection of fee for aid goods reception.

V. IN THE FIELD OF FINANCIAL MANAGEMENT OF INSURANCE

713 Official Dispatch 411-TC/TCT 02/04/1991 Official Dispatch of the General Department of Tax on the turnover tax of the insurance sector.

714 Official Dispatch 1361-TC/TCT 27/09/1991 Official Dispatch of the General Department

of Tax on the profit tax of the insurance sector.

VI. IN THE FIELD OF FINANCE AND BANKING

715 Official Dispatch 293-TC/CDTC 15/07/1982 On the unified management of construction

lottery ticket issuance.

716 Official Dispatch 140-TC/XS 21/07/1983 On invalidation of unsold lottery tickets.

717 Official Dispatch 150-TC/XS 09/08/1983 Using goods as prizes.

718 Official Dispatch 07-TC/XS 09/01/1984 Preserving and archiving the construction

lottery dossiers.

719 Official Dispatch 413-TC/XS 06/06/1984 Guiding the management of issuance of lottery tickets with instant results (called tear- off lottery tickets for short)

720 Official Dispatch 164-TC/XS 13/03/1985 Enhancing the management of various forms of lottery in localities.

721 Official Dispatch 43-TC/XS 21/05/1985 Issuing the tear-off lottery tickets and other types.

722 Official Dispatch 48-TC/XS 19/06/1985 Handling unsold lottery tickets.

723 Official Dispatch 60-TC/XS 08/08/1985 Handling the illegally circulated lottery tickets.

724 Official Dispatch 796-TC/XS 28/10/1985 The Regulation on coordination in organizing the issuance of construction lottery tickets.

725 Official Dispatch 362-TC/XS 02/06/1986 Handling unsold lottery tickets.

726 Official Dispatch 476-TC/XS 04/07/1986 On the goods fund for payment of construction

lottery prizes.

727 Official Dispatch 16-TC/XS 19/02/1987 Additional guidance on the regime of deduction for establishment of 3 funds.

728 Official Dispatch 531-TC/XSKT 06/08/1987 Implementing the provisions on unified issuance of construction lottery tickets.

729 Official Dispatch 592-TC/XS 26/08/1987 Guiding a number of points on the organization of the construction lottery company.

730 Official Dispatch 680-TC/XSKT 02/10/1987 On the restructure of prizes and construction

lottery sale agents.

731 Official Dispatch 73-TC/XSKT 07/10/1987 Goods used for the payment of prizes.

732 Official Dispatch 01-TC/XSKT 04/01/1988 Guiding the content of operation of the

construction lottery company.

733 Official Dispatch 06-TC/XSKT 06/01/1988 Reorganizing the issuance of construction

lottery tickets.

734 Official Dispatch 50-TC/XSKT 20/01/1988 On the council for supervision and witness

of the prize-draw.

735 Official Dispatch 11-TC/XSKT 26/10/1988 Implementing the provisions on unified issuance of construction lottery tickets.

736 Official Dispatch 186-TC/XSKT 11/03/1988 Guiding supplements to accounting of a number

of newly arising operations of construction

lottery.

737 Official Dispatch 388-TC/XSKT 07/05/1988 Temporary regulation on the circulation of

construction lottery tickets among provinces

and cities.

738 Official Dispatch 529-TC/XSKT 17/06/1988 On strict implementation of provisions on the

management of construction lottery ticket

issuance.

739 Official Dispatch 78-TC/TCCB 18/01/1989 Additional guidance on classification of

construction lottery companies.

740 Official Dispatch 147-TC/XSKT 01/02/1989 Enhancing the management of electronic

lottery in localities.

741 Official Dispatch 277-TC/XSKT 10/03/1989 Repayment of construction lottery tickets

by agents.

742 Official Dispatch 301-TC/XSKT 15/03/1989 On the assignment of wage funds in the

construction lottery companies.

743 Official Dispatch 541-TC/XSKT 10/05/1989 Issuing the construction lottery tickets in

northern provinces.

744 Official Dispatch 63-TC/TTr 06/06/1989 Reorganizing the management of the issuance

of construction lottery tickets.

745 Official Dispatch 664-TC/XSKT 06/06/1989 On the remittance of proceeds from construction

lottery to the State budget.

746 Official Dispatch 766-TC/XSKT 27/06/1989 On the unified management of construction lottery ticket issuance.

747 Official Dispatch 984-TC/XSKT 29/07/1989 Handling the construction lottery agents

which fail to pay money from the sale of construction lottery tickets.

748 Official Dispatch 614-TC/TCCB 26/04/1990 Additional guidance on the ranking of construction lottery companies.

749 Official Dispatch 1779-TC/XSKT 16/11/1990 Hunting and eliminating the gambling through construction lottery results.

750 Official Dispatch 1184-TC/TCT 01/07/1992 Turnover tax on lottery.

751 Official Dispatch 1536-TC/CDKT 21/08/1992 Supplementing and amending the accounting regime for the construction lottery service.

752 Official Dispatch 443-TC/TCT 17/03/1993 Turnover tax applicable to construction lottery activities.

753 Official Dispatch 1220-TC/CDTC 21/06/1993 Regulation on the preservation and payment of lottery prizes.

754 Official Dispatch 3374-TC/CDTC 19/02/1994 Managing the lottery tickets with instant results

and the lotto paid with the prize.

VII. IN THE FIELD OF FINANCIAL INSPECTION.

755 Official Dispatch 844-TC/TTr-XKT 25/11/1986 Guiding the settlement of complaints and denunciations by citizens in the finance sector.

756 Official Dispatch 1412-TC/TTr 05/05/1987 On the regime of information and report on the

settlement of complaints and denunciations

made by citizens.

VIII. IN THE FIELD OF ACCOUNTING AND AUDITING REGIME

757 Official Dispatch 52-TC/CDKT 22/11/1980 Accounting the payment of the money earned

from the goods purchase and sale at the agreed prices.

758 Official Dispatch 74-TC/CDKT 15/03/1982 Guiding the accounting by increase or decrease

of capital due to the adjustment of unit prices

of fixed assets.

759 Official Dispatch 76-TC/CDKT 30/03/1982 Additional guidance on accounting of capital

increase or decrease due to the adjustment of

the cost prices of fixed assets and wholesale

price of supplies.